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The Invoice Content Best Practice Guide is a document that aims to provide guidance beyond the Peppol BIS Billing and A-NZ invoice specification to better align the capability of small sellers with the requirements of large buyers in Australia and New Zealand. It is a supplementary guide developed by the Australian Taxation Office (ATO), Ministry of Business Innovation and Employment (MBIE) and ABSIA. 

The following pages work through the content of the document in an interactive way. A PDF copy of the guide can be accessed here. 


It is acknowledged that some end user businesses, including their service providers, may not 'precisely align with' the invoice specification. This includes some invoice issuers and receivers (or their Financial Management Information System (FMIS) / Enterprise Resource Planning (ERP) systems) not catering for all optional fields, or receivers having specific processing rules. 

The need to better consult with the industry on both invoice content and invoice response was raised in submissions to the ATO and MBIE in June 2020. As a result, this best practice guide was developed in consultation with a broad working group which was formed as part of the A-NZ service provider forum. 

Document Layout

The Invoice Content Best Practice Guide separates the common Peppol Invoice Fields into the following categories:

  1. Best Practice
  2. Good Practice
  3. Optional

On top of these "optional" business terms, there are the mandatory Peppol Invoice Elements. More information about mandatory elements can be found here

Download a PDF copy of the guide here.