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🇦🇺 Australia - Invoicing Specifications (Peppol / PINT A-NZ)

Status: 🟡 Voluntary B2B | 🟢 Mandatory B2G Reception (Gov must receive e-invoices) Authority: ATO (Australian Taxation Office) / Peppol Authority Standard: Peppol PINT A-NZ (Replaced BIS Billing 3.0 in 2025)

1. Context & Roadmap

Australia follows a "Post-Audit" model but is aggressively pushing Peppol adoption. Crucial Distinction:

  • B2G: Federal Agencies must be able to receive e-invoices. They pay faster (5 days) if you send e-invoices.
  • B2B: Voluntary, but encouraged. "Business eInvoicing Right" (BER) was proposed but not mandated yet.
  • Standard: Moved from Peppol BIS 3.0 to PINT A-NZ (Peppol International) to align with Japan/Singapore/NZ.
DateScopeObligation
ActiveB2GCommonwealth entities must receive Peppol invoices.
ActiveB2BVoluntary adoption. Major ERPs (Xero, MYOB) support it natively.
May 2025StandardOld BIS Billing 3.0 deprecated. PINT A-NZ is mandatory.

2. Technical Workflow (Peppol Only)

Australia relies entirely on the Peppol Network. There is no central government platform for clearing.

sequenceDiagram
    participant S as Invoicerr
    participant SMP as SMP (Directory)
    participant AP as Access Point
    participant R as Receiver
    
    Note over S: 1. Lookup
    S->>SMP: Query ID 0151:[ABN]
    SMP-->>S: Receiver found?
    
    alt Receiver Found
        Note over S: 2. Send PINT
        S->>AP: Send XML (PINT A-NZ)
        AP->>R: Route via Peppol Network
    else Receiver Not Found
        Note over S: Fallback
        S->>R: Send PDF via Email
    end

🧱 Key Components

  1. PINT A-NZ: The new XML standard. It handles local tax specificities (GST) better than the generic EU format.
  2. ABN (Australian Business Number): The primary identifier.
  3. RCTI (Self-Billing): A common practice in Australia where the buyer issues the invoice. Supported by PINT.

3. Data Standards & Identifiers

A. Identifiers (ICD 0151)

  • ABN: 11 digits (e.g., 51824753556).

  • Peppol Scheme: 0151.

  • Correct Endpoint ID: 0151:51824753556.

  • New Zealand Clients: Use NZBN with scheme 0088.

B. Critical Fields

  • GST: Standard rate is 10%. Code S. Export is Z or G.
  • Bank Details: Must support BSB (Bank State Branch) + Account Number.
  • Buyer Reference: Mandatory for B2G (Purchase Order).

C. Migration to PINT

  • Namespace: urn:peppol:pint:billing-1@aunz-1
  • Difference: PINT is more flexible on tax categories and allows negative invoices more easily than BIS 3.0.

4. Implementation Checklist

  • Peppol Engine: Upgrade the engine to support PINT A-NZ. Do not use the EU BIS 3.0 profile for Australia anymore.
  • BSB Support: Add a specific field for "BSB" in the bank details section (Format: XXX-XXX).
  • Prefix Logic: Hardcode 0151 prefix for Australian clients.
  • RCTI Support: (Optional) If you serve industries like construction/farming, implement Recipient Created Tax Invoice logic (Self-billing).

5. Resources