Regulatory updates - Australia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS AU-NZ,
– B2B: N/A
Mandatory for Issuing:
Formally, no explicit requirements
Mandatory for Receiving:
– B2G: Partially Implemented (Peppol)
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions