e-Invoicing PEPPOL network (Cwlth gov mandated)
Commonwealth agencies must accept Peppol e-invoices; private sector encouraged.
mediumcurrentongoing
Who must comply
Commonwealth agencies (mandatory); businesses with gov contracts (recommended).
What triggers it
Invoicing.
When due
Continuous.
Evidence required
Peppol Access Point arrangement + invoice records.
Max penalty
—
Effective from
1 July 2022
Summary
Australian Taxation Office is Peppol authority. Commonwealth agencies mandated to accept Peppol e-invoices from 1 July 2022. Treasury proposing private-sector mandate phasing-in 2025-2030. Singapore + NZ + UK partner.
Enforced by
Topics
taxdigital-economy
Related obligations
- CWLTHAustralian Business Number (ABN) applicationEntities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.
- CWLTHLodge Business Activity Statements at assigned frequencyGST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
- CWLTHMake trustee resolutions for trust distributions by 30 JuneDiscretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
- CWLTHWithhold PAYG from employee and contractor paymentsEmployers must withhold tax from wages, certain contractor payments + report via STP / BAS.
- CWLTHPay company PAYG/GST/SG or face Director Penalty Notice (DPN)Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.
- CWLTHTASA Code Determinations from 1 August 2024Tax practitioner code reformed via Code Determinations — false + misleading statements + supervision + breach reporting.
Frequently asked questions
- Who must comply with e-Invoicing PEPPOL network (Cwlth gov mandated)?
- Commonwealth agencies (mandatory); businesses with gov contracts (recommended).
- What triggers e-Invoicing PEPPOL network (Cwlth gov mandated)?
- Invoicing.
- When is e-Invoicing PEPPOL network (Cwlth gov mandated) due?
- Continuous.
- What evidence is required for e-Invoicing PEPPOL network (Cwlth gov mandated)?
- Peppol Access Point arrangement + invoice records.
Source: https://ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/electronic-invoicing. Rules Mate is not a law firm. Always verify against the live regulator source before acting.