Australia
BAS Digital Updated 2025-12-15
Baseline
BAS (Business Activity Statement) & PEPPOL eInvoicing
Australia mandates digital GST reporting through the Business Activity Statement (BAS) filed via the ATO (Australian Taxation Office) portal or through tax agents. The Australian Government has adopted PEPPOL for e-invoicing and is building toward automated BAS pre-population from structured invoice data.
Key Dates
2000GST and BAS introduced
2020Government agencies mandated to receive PEPPOL e-invoices
Jul 2023PEPPOL e-invoicing encouraged for all businesses with govt incentives
2026ATO evaluating mandatory e-invoicing and BAS pre-population
Who is in scope
All GST-registered businesses in Australia.
Process
Business maintains GST records -> BAS prepared (monthly/quarterly/annually based on turnover) -> lodged via ATO portal or tax agent -> ATO processes.
Official Sources
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