Australia

Australia has been actively promoting Peppol e-invoicing, particularly for transactions with government agencies. The Australian Taxation Office (ATO) and Digital Business Council oversee Peppol adoption.

Overview

Aspect	Details
Network	Peppol (A-NZ PINT)
Mandate Status	Mandatory for Commonwealth agencies (July 2022+)
Format	Peppol BIS Billing 3.0 with A-NZ extensions
Currency	AUD (Australian Dollar)
Tax System	GST (10%)

Identifier Schemes

Australian Business Number (ABN)

The primary identifier for Australian businesses:

Scheme ID	Scheme Name	Format
0151	ABN	11 digits

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

GLN (Global Location Number)

Also supported for businesses with global operations:

<cbc:EndpointID schemeID="0088">9377778000014</cbc:EndpointID>

A-NZ Peppol Profile (PINT)

Australia and New Zealand use the Peppol International (PINT) model:

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

Tax (GST) Requirements

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 Categories

Code	Description	Rate
S	Standard rate	10%
Z	Zero-rated	0%
E	GST-free	0%
O	Out of scope	N/A

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>

Government E-Invoicing

Recipient Created Tax Invoices (RCTI)

For government RCTI scenarios:

<cbc:InvoiceTypeCode>389</cbc:InvoiceTypeCode>
<!-- 389 = Self-billed invoice -->

Payment Times Reporting

Large businesses must report payment times. Include payment terms:

<cac:PaymentTerms>
    <cbc:Note>Net 30 days</cbc:Note>
</cac:PaymentTerms>

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>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0151">51824753556</cbc:EndpointID>
            <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>

Key Differences from EU

Aspect	EU	Australia
Tax Scheme ID	VAT	GST
Customization ID	EN16931	PINT A-NZ
Standard Tax Rate	Varies (19-27%)	10%
State/Province	Optional	Recommended (NSW, VIC, etc.)

Resources

• ATO E-Invoicing
• A-NZ Peppol Authority
• Digital Business Council