Australia

The Australian Taxation Office (ATO) became the Australian Peppol Authority on behalf of the Australian Government on 31 October 2019. The ATO defines the Australian requirements for use of the Peppol standards and administers network governance, including the accreditation of Peppol service providers in Australia.

Overview

Aspect	Details
Peppol Authority	Australian Taxation Office (ATO), since 31 October 2019
Specification	PINT A-NZ Billing Process v1.1.3
Self-billing	PINT A-NZ Self-billing Process v1.1.3 (optional specification)
Mandate status	Mandatory for Commonwealth agencies
Currency	AUD (Australian Dollar)
Tax system	GST (10%)
Participant scheme	0151 (ABN)

PINT A-NZ replaced A-NZ Peppol BIS Billing on 15 November 2024

OpenPeppol's Australian country profile records that the older A-NZ Peppol BIS Billing (invoice) specification was mandatory until 15 November 2024, and the PINT A-NZ Billing specification is mandatory from 15 November 2024. If you are still emitting the legacy A-NZ customization ID, it is no longer the accepted profile.

ATO adoption targets for government agencies

These are adoption targets the ATO has set for Australian Government agencies. They are targets for agencies, and not an obligation on suppliers. If you sell to an Australian government buyer, nothing on this list is a deadline you have to meet.

ATO policy	Applies to
The Australian Taxation Office is the Peppol Authority for Australia	Network governance
A target for Australian Government agencies to receive 30% of invoices via eInvoicing by 1 July 2026	Commonwealth agencies
Automated processing of eInvoices targeted by December 2026	Commonwealth agencies
The B2G mandate has been live since July 2022	Commonwealth agencies

Source: the ATO's eInvoicing pages.

These are not the same kind of date as the PINT A-NZ mandate above

The 15 November 2024 date in the admonition above is a specification mandate — which Peppol profile a document must use to be accepted at all. The dates in this section are agency adoption targets — how much of an agency's own invoice intake the ATO expects to arrive electronically, and by when. Reading "30% by 1 July 2026" as a deadline you as a supplier must meet would be a misreading.

eInvoicing is not mandatory for Australian businesses in general. OpenPeppol's Australian country profile states this directly: "eInvoicing is not mandatory for Australian businesses, but there are some mandates for government agencies."

Identifier schemes

Australian Business Number (ABN)

The primary identifier for Australian businesses:

Scheme ID	Scheme name	Format
0151	AU:ABN	11 digits

<cbc:EndpointID schemeID="0151">51824753556</cbc:EndpointID>

On other schemes. PINT A-NZ permits the ISO/IEC 6523 schemes in its ICD code list, so an Australian party is not technically restricted to 0151. GoRoute treats 0151 as the scheme it uses to infer Australia, not as a mandate — unlike Oman, Australia has no single mandated participant scheme in GoRoute's validator. In practice, use 0151 for Australian endpoints unless your trading partner has told you otherwise.

The ABN has to reach us, or the document fails

PINT A-NZ requires the legal registration identifier of both the seller and the buyer: the ABN for an Australian party, the NZBN for a New Zealand one. GoRoute writes it into the document for you, as cac:PartyLegalEntity/cbc:CompanyID with schemeID 0151 for Australia and 0088 for New Zealand. But it can only write a value you have actually sent, so this is a requirement on your payload.

Where we look, in this order, for each party — the seller and the buyer separately:

1. registration_number;
2. peppol_id, but only when the Peppol identifier is in that same scheme (0151: for an Australian party, 0088: for a New Zealand one);
3. vat_number, but only when the value has the right shape — 11 digits for an ABN, 13 for an NZBN.

The first of the three that yields a value wins. Spaces, full stops and hyphens are removed before the check, and a leading ABN on an Australian value is dropped, so ABN 51 824 753 556 is read as 51824753556.

The party's address country decides which scheme is used, and whether anything is written at all. address.country must be AU or NZ. A party whose address has no country, or a country that is neither of those two, gets no legal registration identifier written — and the document then fails the rules below, even if you did send an ABN.

Rule identifier	What it requires
aligned-ibr-001-aunz	The seller's ABN, when the seller's country is Australia
aligned-ibr-004-aunz	The buyer's ABN, when the buyer's country is Australia
aligned-ibr-002-aunz	The seller's NZBN, when the seller's country is New Zealand
aligned-ibr-005-aunz	The buyer's NZBN, when the buyer's country is New Zealand

The practical check: send the ABN in registration_number for both parties, set each party's address.country, and validate before you send.

What changed on 27 September 2026

Before this date GoRoute never wrote the legal registration identifier into an A-NZ document, and wrote every tax category under the VAT tax scheme rather than GST. Both are things the A-NZ rules check, so every Australian and New Zealand invoice, credit note and self-billing document our renderer produced failed the PINT A-NZ Schematron — whether it came from the API, a store app or a connector. This was our own fault, not a change in the specification and not anything you did wrong. We fixed it on 27 September 2026, and it is fixed on every GoRoute service. If a document of yours was rejected on aligned-ibr-001/002/004/005-aunz or aligned-ibrp-047/048/050/051-aunz in recent weeks, this is why; re-send it and it should pass, provided the ABN or NZBN reaches us as described above.

A-NZ Peppol profiles (PINT)

Australia and New Zealand share the Peppol International (PINT) A-NZ specialisation. GoRoute resolves both AU and NZ receivers to these profiles.

Billing (invoice and credit note)

<cbc:CustomizationID>urn:peppol:pint:billing-1@aunz-1</cbc:CustomizationID>
<cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>

Document	Document type ID
Invoice	urn:...:Invoice-2::Invoice##urn:peppol:pint:billing-1@aunz-1::2.1
Credit Note	urn:...:CreditNote-2::CreditNote##urn:peppol:pint:billing-1@aunz-1::2.1

Self-billing (RCTI)

<cbc:CustomizationID>urn:peppol:pint:selfbilling-1@aunz-1</cbc:CustomizationID>
<cbc:ProfileID>urn:peppol:bis:selfbilling</cbc:ProfileID>

Document	Document type ID
Self-billing Invoice	urn:...:Invoice-2::Invoice##urn:peppol:pint:selfbilling-1@aunz-1::2.1
Self-billing Credit Note	urn:...:CreditNote-2::CreditNote##urn:peppol:pint:selfbilling-1@aunz-1::2.1

OpenPeppol's Australian country profile lists the A-NZ self-billing specification as optional, so confirm your counterparty's access point supports it before relying on it. GoRoute resolves A-NZ self-billing documents to the profile above; this page documents A-NZ billing validation only, and does not claim end-to-end self-billing Schematron coverage.

Since 27 September 2026 the self-billing rule pack is applied to self-billing documents and no longer to ordinary invoices and credit notes. Before that date the two packs were not told apart: an ordinary A-NZ invoice was also run through the self-billing rules, and a self-billing document through the billing rules, so both collected rule failures that had nothing to do with their content.

Recipient Created Tax Invoices (RCTI)

An RCTI is a self-billing document, not a billing document with a different type code. It belongs on the self-billing profile above, where the buyer is the sender and the seller is the receiver.

The PINT A-NZ Self-billing Invoice document name code list contains exactly one code:

<cbc:CustomizationID>urn:peppol:pint:selfbilling-1@aunz-1</cbc:CustomizationID>
<cbc:ProfileID>urn:peppol:bis:selfbilling</cbc:ProfileID>
<cbc:InvoiceTypeCode>389</cbc:InvoiceTypeCode>
<!-- 389 = Self-billed invoice: an invoice the invoicee is producing instead of the seller -->

Tax (GST) requirements

Australian and New Zealand parties use GST as the TaxScheme ID, not VAT.

GoRoute writes GST for you. When a document resolves to a PINT A-NZ profile — billing or self-billing — every tax category it renders, on each line, in the tax breakdown and on a party's own tax registration, is written under cac:TaxScheme/cbc:ID GST. You do not have to set it, and you cannot be caught out by the VAT default in the invoice model.

Why it matters: the A-NZ rules only read a tax category that sits under GST. A category written under VAT is not read as a different tax; it is read as no category at all, and the document fails aligned-ibrp-047-aunz (the tax breakdown has no category code), aligned-ibrp-048-aunz (no category rate), aligned-ibrp-050-aunz (a line has no category code) and aligned-ibrp-051-aunz (the category tax amount does not follow from the taxable amount and the rate). If you build your own UBL and send it to us, this is the mistake to check for first.

Standard GST rate

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>10.00</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>GST</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

GST category codes

From the PINT A-NZ aligned tax category code list:

Code	Name / description
S	Standard rate
Z	Zero rated goods
E	Exempt from tax
G	Free export item, tax not charged
O	Outside scope of tax

GST-free example

<cac:TaxCategory>
    <cbc:ID>E</cbc:ID>
    <cbc:Percent>0.00</cbc:Percent>
    <cbc:TaxExemptionReason>GST-free supply</cbc:TaxExemptionReason>
    <cac:TaxScheme>
        <cbc:ID>GST</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

PINT A-NZ validation — what GoRoute actually runs

This section describes GoRoute's real validation behaviour for A-NZ documents.

1. GoRoute's own Australian country checks

GoRoute applies country checks to a canonical invoice and returns these codes. They come back from POST /api/v1/invoices/validate, in errors[].code and warnings[].code.

Code on the wire	Severity	Field	Meaning
COUNTRY_AU_001	Error	buyer.vat_number	Australian Business Number (ABN) must be exactly 11 digits
COUNTRY_AU_002	Error	buyer.vat_number	Australian Business Number (ABN) checksum is invalid
COUNTRY_AU_003	Error	buyer.vat_number	ABN is required for Australian Peppol invoices
COUNTRY_AU_004	Warning	currency	Australian domestic invoices typically use AUD

The COUNTRY_ prefix is part of the identifier you receive: the country validator raises AU_001 internally and the invoice validator re-emits it as COUNTRY_AU_001. Match on the prefixed form.

Note that COUNTRY_AU_004 is a warning — a non-AUD Australian invoice is flagged, not rejected.

Which endpoint returns these

These codes are produced by the canonical-invoice validator, so they appear on POST /api/v1/invoices/validate. POST /api/v1/invoices/validate/deep returns the Schematron compliance-gate result only — its errors[] and warnings[] come from the gate, not from this country layer. Call both if you want both sets.

The ABN checksum is the published ATO modulus-89 algorithm: subtract 1 from the first digit, then apply the weights 10, 1, 3, 5, 7, 9, 11, 13, 15, 17, 19 across the 11 digits; the weighted sum must be divisible by 89.

2. PINT detection

GoRoute inspects cbc:CustomizationID. An ID of the form urn:peppol:pint:billing-<n>@aunz-<n> — or urn:peppol:pint:selfbilling-<n>@aunz-<n> — is detected as PINT jurisdiction aunz.

3. CEN EN16931 is not run on PINT documents

This is the most important thing to know if you are comparing rule IDs against an EU invoice.

For a detected PINT document, GoRoute runs the PINT A-NZ Schematron pack instead of CEN EN16931 — not in addition to it. CEN EN16931 assumes an EU VAT context, and the PINT pack already incorporates the adapted EN16931 rules. So an A-NZ invoice will never return a bare BR- / BR-CO- CEN error; it returns PINT A-NZ rule IDs.

The pack is the official OpenPeppol one, compiled into the GoRoute image at build time from https://docs.peppol.eu/poac/aunz/pint-aunz/resources.zip and https://docs.peppol.eu/poac/aunz/pint-aunz-sb/resources.zip.

4. Rule identifiers you will see

Rule identifiers are lower case, and matching is case-sensitive

GoRoute returns the identifier exactly as the Schematron states it, and the Schematron states it in lower case. A client that matches on IBR-120 will match nothing. Match on ibr-120, or lower-case the identifier before you compare it.

Two families exist, and the second is the one that carries the Australian and New Zealand rules. The counts are the distinct identifiers in the official v1.1.3 billing pack.

Family	Count	Covers
ibr-nnn	109	Core business rules
ibr-sr-nn	33	Syntax and semantic restriction rules
ibr-cl-nn	18	Code list rules
ibr-co-nn	10	Calculation and consistency rules
aligned-ibrp-nnn	21	The EN 16931 rules as PINT aligns them, applied to every jurisdiction
aligned-ibrp-nnn-aunz	7	The same, where A-NZ states its own version
aligned-ibr-nnn-aunz	4	The A-NZ jurisdiction rules — the ABN and NZBN requirements in the table above
aligned-ibrp-s-nn-aunz, -z-, -e-, -g-, -o-	36	One set per GST category: standard, zero-rated, exempt, free export, outside scope
aligned-ibrp-cl-nn, aligned-ibrp-sr-nn, with and without -aunz	6	Aligned code list and restriction rules

How to read one. An identifier beginning aligned- comes from the jurisdiction-aligned pack rather than the core rules, and one ending -aunz is specific to Australia and New Zealand rather than shared with every PINT jurisdiction. So aligned-ibr-001-aunz is an A-NZ-only rule, while ibr-120 is a core rule.

The self-billing pack uses the same families and adds aligned-ibrp-nnn-aunz-sb and ibr-cl-nn-aunz-sb for rules that only apply to a self-billing document.

The Australian identifier rule is ibr-120, quoted from the official PINT A-NZ invoice business rules:

Australian Business Number (ABN) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061).

5. Severity gate

Severity	Result
fatal	Reject — is_valid: false
error	Reject — is_valid: false
warning	Pass with a flag — is_valid: true, logged

6. If the PINT pack is unavailable

If a document is detected as PINT A-NZ but no compiled PINT XSLT is available at runtime, GoRoute falls back to CEN EN16931 + Peppol BIS 3.0 validation. The rule IDs you get back change: you will see CEN BR- rules instead of PINT ibr- rules.

The fallback is not signalled in the API response

The fallback is recorded in GoRoute's server log, not in the validation response. There is no PINT-SCHEMATRON-UNAVAILABLE warning on the API path — do not write client code that waits for one.

Detect the fallback the way it is actually observable: if you submitted a PINT A-NZ document and the response contains BR- / BR-CO- rule identifiers rather than ibr- ones, the PINT pack did not run and the result is not a PINT A-NZ verdict. Contact support if you see this.

Validating an A-NZ invoice

import requests

response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/invoices/validate/deep",
    headers={
        "X-API-Key": "your_api_key",
        "Content-Type": "application/json",
    },
    json={
        "invoice": invoice,          # CanonicalInvoice
        "include_schematron": True,
    },
)

result = response.json()
print(result["is_valid"], result["error_count"], result["schematron_version"])

The A-NZ Schematron pack is selected from the document's own cbc:CustomizationID, as described in step 2 above — you do not ask for it and you cannot switch it on with a parameter.

receiver_country does not select a CIUS pack

DeepValidationRequest accepts an optional receiver_country, and it is easy to assume it picks the Australian rules. It does not. The national CIUS layer it feeds is not implemented: it runs, finds nothing configured, and returns no pack. Consequently profile.cius_pack_ids_applied is always an empty list and must not be relied on as an audit trail of which national rules were applied. The audit fields that are populated are profile.schematron_release_track and profile.schematron_pack_checksum.

Example invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:CustomizationID>urn:peppol:pint:billing-1@aunz-1</cbc:CustomizationID>
    <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
    <cbc:ID>INV-AU-2026-001</cbc:ID>
    <cbc:IssueDate>2026-01-26</cbc:IssueDate>
    <cbc:DueDate>2026-02-26</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>AUD</cbc:DocumentCurrencyCode>
    <cbc:BuyerReference>PO-AUNZ-2026-001</cbc:BuyerReference>

    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0151">51824753556</cbc:EndpointID>
            <cac:PartyIdentification>
                <cbc:ID schemeID="0151">51824753556</cbc:ID>
            </cac:PartyIdentification>
            <cac:PartyName>
                <cbc:Name>Aussie Supplies Pty Ltd</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>42 George Street</cbc:StreetName>
                <cbc:CityName>Sydney</cbc:CityName>
                <cbc:PostalZone>2000</cbc:PostalZone>
                <cbc:CountrySubentity>NSW</cbc:CountrySubentity>
                <cac:Country>
                    <cbc:IdentificationCode>AU</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>51824753556</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>

    <!-- ... rest of invoice -->
</Invoice>

note

This example is a hand-checked illustration. Nothing in the documentation pipeline validates example XML against the Schematron, so treat it as a shape reference and validate your own documents with the deep-validation endpoint above.

Key differences from the EU

Aspect	EU	Australia
Tax scheme ID	VAT	GST
Customization ID	EN16931 / BIS 3.0	PINT A-NZ
Schematron applied	CEN EN16931 + Peppol BIS	PINT A-NZ only (CEN skipped)
Rule ID prefix	BR-, BR-CO-	ibr-, ibr-cl-, ibr-co-, ibr-sr-, aligned-ibr…-aunz (lower case)
Standard tax rate	Varies (19–27%)	10%
State / province	Optional	Recommended (NSW, VIC, etc.)

Resources

• eInvoicing — Australian Taxation Office
• Australian Peppol Authority — ATO Software Developers
• OpenPeppol — Australia country profile
• PINT A-NZ Billing Process v1.1.3
• PINT A-NZ Self-billing Process v1.1.3
• PINT A-NZ invoice business rules
• PINT A-NZ aligned tax category codes

Australian Peppol Authority support: eInvoicing@ato.gov.au

Further reading

• PINT A-NZ explained
• PINT A-NZ is now the only accepted profile in Australia
• Peppol e-invoicing in Australia
• The ATO 2026 target
• E-invoicing for Australian government suppliers
• Australia e-invoicing overview
• 2026 e-invoicing mandate tracker — every country, one page
• How to choose a Peppol Access Point
• One API for multi-country e-invoicing

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