E-Invoicing in Australia [2024 Requirements]

Implementation timeline

Regarding B2B transactions, The Australian Government intended to make e-invoicing mandatory in several phases based on company size. Three phases were proposed:

From July 1, 2023, companies could request large trading partners to send their invoices electronically over the PEPPOL network. That means large companies would be obligated as of that date to be able to send electronic invoices in the PEPPOL format upon request.

From July 1, 2024, companies could request medium-sized trading partners to send their invoices electronically over the PEPPOL network. That means medium-sized companies would be obligated as of that date to be able to send electronic invoices in the PEPPOL format upon request.

From July 1, 2025, all companies would be obligated to exchange electronic invoices in the PEPPOL format.

The proposed timeline has not gone into force just yet. We are expecting further updates from the Australian government regarding establishing new dates for mandate introduction.

Who is obliged to use e‑Invoicing in Australia

Companies which are requested by their clients to send e-invoices

Archiving requirements for e‑Invoicing in Australia

Storage period: 5 years from invoice date.

What is the required format of an e-invoice

Australia has adopted the Peppol e-Invoicing Network in July 2022 as the common standard for e-Invoicing.

How integrity and authenticity may be ensured?

Integrity and authenticity requirements are meet by an Advanced Electronic Signature

Acts / Government sites

eInvoicing | Australian Taxation Office (ato.gov.au)

How can we help

Comarch is a Certified PEPPOL Access Point and therefore able to exchange digital documents with all participants of the PEPPOL network
Comarch is in the process of obtaining Peppol Service Provider accreditation in Australia

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