Regulatory updates - Australia

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