Your organisation already sends invoices via Peppol BIS 3.0 in Belgium, the Netherlands or Germany. Your team knows how to work with European Access Points. Your ERP generates UBL invoices compliant with EN 16931. You consider yourselves ready for international e-invoicing.
But can you send an invoice directly to an Australian government agency through the ANBP? To a Singaporean buyer via InvoiceNow? To a Japanese supplier subject to the Qualified Invoice System? Probably not, unless your ERP supports the PINT standard. And the window to get this right is closing fast: several Asia-Pacific countries are making PINT mandatory for their public-sector suppliers from 2026–2027.
This guide explains what PINT is, which countries have adopted it, when obligations take effect, and what your ERP concretely needs to implement to avoid being locked out of public procurement opportunities outside the European Union.
Background: Peppol BIS 3.0, the European Standard Going Global
What BIS 3.0 Covers — and What It Doesn’t
Peppol BIS 3.0 (Business Interoperability Specifications version 3.0) is the e-invoicing format used on the Peppol network in Europe. It is built on the European semantic standard EN 16931, which defines the mandatory fields of an invoice (party identifiers, amounts, VAT rates, payment terms). The XML syntax can be either UBL (Universal Business Language) or CII (Cross Industry Invoice).
BIS 3.0 was designed for the European context: VAT in the EU sense, intra-community VAT numbers, ISO country codes for member states. When a country outside the EU joins the Peppol network, this structure starts to show its limits. How do you express Australian 10% GST, Singapore’s GST with its IRAS declaration requirements, or Japan’s Consumption Tax with its specific registration system, in a field designed for European VAT?
OpenPeppol’s Global Expansion Since 2020
OpenPeppol, the international association governing the Peppol network from Brussels, formalised from 2020 onwards an expansion programme towards non-EU countries. These countries can designate a national Peppol authority (called an OpenPeppol Authority, or OA) and connect their businesses to the global network. Australia and New Zealand formed a joint authority, the ANBP (Australian and New Zealand Peppol Authority). Singapore mandated the IMDA (Infocomm Media Development Authority). Japan assigned this role to the EIPA (Electronic Invoice Promotion Association), in coordination with the Japanese government’s Digital Agency.
These countries joined the network, but could not simply adopt BIS 3.0 without adapting it to their local tax law. To solve this problem, OpenPeppol launched PINT in July 2023.
What Is PINT?
A Global Semantic Layer on Top of BIS 3.0
PINT (Peppol International Invoice or Peppol International Neutral Invoice) is a specification model that allows non-EU countries to join the Peppol network by adapting the format to their local tax rules, while maintaining a common interoperable layer.
PINT is not a competing format to BIS 3.0. It is a hierarchical layer above it: an invoice compliant with BIS 3.0 is also compliant with PINT, but a PINT invoice for Australia or Singapore contains additional fields that BIS 3.0 does not know about. PINT also rests on EN 16931 but generalises fiscal concepts to move beyond the European VAT framework.
The Three-Layer Architecture
PINT is built on a three-tier architecture (Peppol PINT specialization guide):
Shared Content: elements universally understood by all PINT implementations. Invoice number, buyer/seller identifiers, amounts, dates, invoice lines. These fields are identical regardless of jurisdiction.
Aligned Content: concepts shared globally but adaptable by jurisdiction. The notion of tax is aligned (rate, base, amount), but its implementation varies: VAT in Europe, GST in Australia, SST in Malaysia, Consumption Tax in Japan. The ERP must correctly map local tax codes into these aligned fields.
Distinct Content: information specific to the national jurisdiction. In Australia, this is the ABN (Australian Business Number) of the seller and the NZBN in New Zealand. In Singapore, it is the UEN (Unique Entity Number). In Japan, it is the JCT registration number (Japan Consumption Tax) issued by the national tax authority.
It is in this third layer that you will find the fields your ERP cannot handle natively if its configuration is purely European.
Active National PINT Implementations
A-NZ PINT: Australia and New Zealand
The ANBP adopted PINT as the exclusive format on the Australian-New Zealand Peppol network: since 15 May 2025, Peppol BIS 3.0 is no longer accepted on this network — only A-NZ PINT is valid (Zone & Co, e-invoicing Australia compliance guide).
The obligation landscape varies by sector and buyer size:
- B2G side: in New Zealand, public agencies processing more than 2,000 invoices per year must be connected to Peppol since 1 January 2026. From 1 January 2027, these same agencies must require their large suppliers to issue electronic invoices via the Peppol network (Zone & Co, e-invoicing New Zealand compliance guide).
- B2B side: no generalised B2B mandate is currently in force. The Australian government dropped the Business E-Invoicing Right (BER) initiative and favours voluntary adoption. For European mid-market companies with a subsidiary or public-sector buying partner in ANZ, PINT is already an operational requirement.
The key distinctive field in A-NZ PINT is the business registration number: an 11-digit ABN in Australia or 13-digit NZBN in New Zealand. This number must appear in field BT-29 (seller identifier) and, where applicable, in BT-46 (buyer identifier). An ERP that cannot handle these local number formats cannot issue a valid A-NZ PINT invoice.
SG PINT: Singapore and InvoiceNow
Singapore built its e-invoicing infrastructure on the Peppol network under the InvoiceNow brand. The IMDA is the national Peppol authority and IRAS (Inland Revenue Authority of Singapore) manages tax obligations. The two bodies work together on a regime called the GST InvoiceNow Requirement.
The mandatory format is PINT SG, the Singaporean variant of the international PINT, which since early 2025 replaces the former Peppol BIS Billing 3.0 on the Singaporean network (e-invoice.app Singapore compliance guide).
The obligation timeline is phased:
- From 1 November 2025: new businesses voluntarily registering for GST must transmit invoice data via InvoiceNow.
- From 1 April 2026: all new voluntary GST registrants.
- From April 2028 through 2031: progressive extension to all GST-registered businesses, in successive waves.
The distinctive constraint of SG PINT is the UEN (Unique Entity Number), Singapore’s business identifier, which must be present in the invoice. Singapore also uses a five-corner model (a variant of Peppol’s standard four-corner model), which involves routing through an IMDA-accredited Access Point.
JP PINT: Japan and the Qualified Invoice System
Japan introduced a new Consumption Tax (JCT) invoicing system in October 2023: the Qualified Invoice System (QIS). This system requires suppliers to register with the national tax authority (NTA, National Tax Agency) and to include their JCT registration number on every invoice.
The Japanese Digital Agency and the EIPA adopted PINT as the recommended standard for the electronic exchange of these qualified invoices, under the JP PINT label. Version JP PINT 1.1.1 has been in force since 28 May 2025 (vatupdate.com, Japan Updates E-Invoice System: PINT v1.1.1 Now in Effect). Using Peppol for invoice exchange is recommended but not legally mandatory for private B2B transactions.
The distinctive field in JP PINT is the JCT registration number, in the format T + 13 digits, which identifies the supplier as an issuer of qualified invoices. Without this field correctly populated, the Japanese buyer cannot reclaim Consumption Tax on their purchases, creating significant commercial friction even where there is no legal obligation on the seller’s side.
MY PINT: Malaysia and MyInvois
Malaysia is arguably the most advanced country in the region when it comes to B2B mandates. The MyInvois system, managed by LHDN (Lembaga Hasil Dalam Negeri, Malaysia’s tax authority), imposes e-invoicing obligations by revenue threshold (LHDN e-Invoice Guideline 2026):
| Phase | Effective Date | Annual Turnover Threshold |
|---|---|---|
| Phase 1 | 1 August 2024 | > RM 100 million |
| Phase 2 | 1 January 2025 | RM 25 million – RM 100 million |
| Phase 3 | 1 July 2025 | RM 5 million – RM 25 million |
| Phase 4 | 1 January 2026 | RM 1 million – RM 5 million |
The Peppol format for Malaysia is PINT MY (or MY PINT). MDEC (Malaysia Digital Economy Corporation) is the national Peppol authority. Going through an accredited Peppol Service Provider is an accepted channel to satisfy the MyInvois obligation: a single Peppol connection can therefore fulfil both obligations simultaneously.
Summary Table: PINT by Country
| Country | Peppol Authority | PINT Variant | B2G Obligation | B2B Obligation | Key Distinctive Field |
|---|---|---|---|---|---|
| Australia | ANBP | A-NZ PINT | Mandatory (NZ public suppliers from 2027) | Voluntary | ABN / NZBN |
| New Zealand | ANBP | A-NZ PINT | Mandatory | Voluntary | NZBN |
| Singapore | IMDA | SG PINT | Mandatory | Phased 2025–2031 | UEN |
| Japan | EIPA | JP PINT | Recommended | Recommended | JCT number |
| Malaysia | MDEC | MY PINT | Mandatory | Mandatory (thresholds) | MyInvois ID |
What Your ERP Needs to Implement
SAP S/4HANA: APAC Coverage via SAP Document and Reporting Compliance
SAP integrated PINT support into SAP Document and Reporting Compliance (DRC), the central module for e-invoicing compliance in S/4HANA and S/4HANA Cloud. From 2 March 2025, PINT became the default format for outgoing customer invoices in SAP DRC, progressively replacing BIS 3.0 (SAP Help, Electronic Invoicing with Peppol PINT).
APAC localisation coverage includes:
- Australia: PINT A-NZ available in SAP S/4HANA and S/4HANA Cloud Private Edition.
- Singapore: SAP DRC Cloud Edition supports PINT SG (and the legacy SG BIS 3.0 for the transition period). The module incorporates InvoiceNow-specific requirements from IRAS.
- Japan: JP PINT coverage via the JAP localisation.
For on-premise S/4HANA customers, updating to APAC PINT support requires upgrading to SAP S/4HANA 2023 FPS02 as a minimum, along with the corresponding OSS notes for each country. IT teams should check the SAP notes specific to their release before planning a production rollout.
Microsoft Dynamics 365 Finance
Microsoft deployed APAC PINT support in two waves via its Electronic Invoicing Service:
- A-NZ PINT: available since 2025 Release Wave 1 in Dynamics 365 Business Central and Finance (Microsoft Learn).
- SG PINT (InvoiceNow): available in public preview since 3 October 2025, general availability on 1 March 2026 in Dynamics 365 Finance (Microsoft Learn, Meet requirements for electronic invoicing in Singapore).
Microsoft’s Electronic Invoicing service uses a “last mile” connector via an Accredited Service Provider for transmission on local Peppol networks, which requires contracting with an IMDA-accredited provider for Singapore or an ANBP Access Point for Australia.
Oracle Fusion Cloud and Mid-Market ERP Alternatives
Oracle Fusion Cloud offers Singapore localisations for InvoiceNow. PINT SG mapping is handled via the ONESOURCE E-Invoicing Integration, which transforms and validates Oracle data before transmission to the local Peppol network.
For mid-market organisations without a Tier 1 ERP, dedicated middleware solutions can add a PINT layer without modifying the core ERP:
- Basware: Peppol Access Point accredited in Singapore (InvoiceNow), with ANZ B2G coverage and JP PINT support.
- Pagero (Thomson Reuters): APAC presence with SG PINT support listed as a foreign Access Point authorised by IMDA as of 9 September 2026 (Singapore InvoiceNow AP directory).
- Esker: approved Singapore InvoiceNow Access Point, also a PDP candidate for the French e-invoicing reform.
For a mid-market company without native PINT localisation in its ERP, the approach is to connect the existing system to one of these middlewares via API or EDI, passing across the additional PINT fields (local registration number, GST/JCT tax codes). The cost of such a project for two or three PINT countries typically ranges from £13,000 to £35,000, depending on the complexity of flows, API quality and invoice volumes.
The Convergence Towards Peppol BIS 4.0 and the Impact of ViDA
OpenPeppol has announced the merger of BIS 3.0 and PINT into a single global standard: Peppol BIS 4.0. This new format is expected in early 2026 and will combine the international fiscal flexibility of PINT with the proven stability of BIS 3.0, creating a single standard applicable to a Franco-Belgian invoice as much as to an Australia-Singapore transaction (Dynatos, New global Peppol e-invoicing standard for 2026). Denmark plans to adopt BIS 4.0 for its NemHandel infrastructure from November 2028.
On the European side, the ViDA directive (VAT in the Digital Age), adopted by the EU Council in March 2025, mandates structured e-invoicing for intra-EU B2B transactions from 1 July 2030. The Peppol network is positioned as the reference transport infrastructure for this obligation. OpenPeppol launched a joint ViDA pilot with several member states in 2025 (OpenPeppol, ViDA Pilot).
The convergence is therefore two-directional: Europe is pushing its companies onto Peppol via ViDA, while APAC countries are adopting PINT to join the same network. By 2030, a well-prepared mid-market company will be able to send the same structured invoice to a Belgian, Australian or Singaporean customer via a single Access Point, with field variations per jurisdiction but a shared infrastructure.
Roadmap for Exporting Mid-Market Companies
Step 1: Map Your Export Countries
Identify your customers and public-sector partners in active PINT countries (Australia, New Zealand, Singapore, Malaysia, Japan). For each commercial relationship, determine whether the buyer is a public entity (B2G, immediate or imminent obligation) or a private company (B2B, phased or voluntary obligation).
Step 2: Verify Your Access Point’s Coverage
Not all European PDPs and Access Points yet support PINT for all APAC countries. First, ask your current operator: are they ANBP-accredited for Australia? IMDA-accredited for Singapore? If not, evaluate an Access Point covering both Europe and APAC, such as Basware or Pagero.
Step 3: Check That Your ERP Can Generate PINT Distinctive Fields
The blocking fields for each PINT country are:
- Australia / NZ: ABN (11 digits) or NZBN (13 digits) for both buyer and seller
- Singapore: UEN for buyer and seller, Singapore GST codes
- Japan: JCT registration number for the seller (format T + 13 digits)
- Malaysia: MyInvois ID, Malaysian SST/GST codes
If your ERP lacks dedicated fields for these identifiers, configuration via free-text fields or a transformation middleware will be needed.
Step 4: Test with a Pilot Customer
Before a full rollout, run an end-to-end test with a commercial partner in each target country. APAC Peppol networks have test environments. SAP DRC, Microsoft D365 and middleware solutions all offer sandboxes. A pilot test surfaces mapping gaps before they cause rejected invoices in production.
Conclusion
The Peppol network is no longer limited to Europe. For mid-market companies that export to or operate in Asia-Pacific, the question is no longer “should we look at PINT?” but “does our ERP already support PINT for the countries where we face imminent obligations?”
The answer varies by vendor: SAP DRC and Dynamics 365 Finance deployed APAC localisations in 2025. Oracle Fusion requires a third-party connector. For mid-market ERPs without a documented PINT roadmap, a middleware Access Point is the fastest route.
The broader direction is clear: with the convergence towards Peppol BIS 4.0 and the ViDA directive in Europe, global e-invoicing is converging on a common infrastructure. Mid-market companies investing now in multi-lateral PINT compliance are not building an APAC exception. They are preparing their infrastructure for the invoicing network of the decade.
To go further, see our complete guide to Peppol and interoperable e-invoicing in Europe, our detailed analysis of ERP obligations in Australia and New Zealand and our ViDA roadmap for CFOs and CIOs.
