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eInvoice data requirements

Learn what details to include in an eInvoice.

Last updated 10 September 2025

Mandatory and optional fields

A Peppol eInvoice has mandatory data fields that must be present for the eInvoice to be validated and transmitted across the network. As a government buyer, you may need to specify to your suppliers what optional data fields you require for interoperability, in order to process and pay eInvoices.

You should ensure your suppliers understand your data requirements and can include what you need in the eInvoice, including any supporting documentation attached.

Suppliers may not be able to provide everything you request due to limitations in their accounting software. Work with your suppliers to understand their capabilities and find a balance between what you need and what they can send.

In addition to the mandatory Peppol data elements, it's suggested that you include the fields commonly 'Required for Interoperability' as per the A-NZ industry practice statement Invoice contentExternal Link, to ensure an eInvoice can be processed and paid by buyers.

These data elements are often necessary to meet common needs of medium to large business and government entities. Including them assists in processing and timeliness of payment in most common trading circumstances.

The following image shows the mandatory data fields and commonly required information.

Example: invoice or credit note

Invoice or credit note showing item details listed in Line ID rows and additional information uploaded as an attachment.

QC103086