Cocos (Keeling) Islands
CCThe Cocos (Keeling) Islands are an Australian external territory governed by Commonwealth Acts and applied Western Australian law; they lie outside the GST indirect tax zone and have no e-invoicing rule of their own in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Peppol eInvoicing network (Australia)
Australia's Peppol network, governed by the Australian Taxation Office as Australian Peppol Authority. The sources reviewed say nothing specific about the islands; a business there can use it like any Australian participant, through an accredited service provider.
PINT A-NZ Billing · Official source: OpenPeppol · Australia country profile
Commonwealth and applied Western Australian law
Commonwealth Acts extend to the territory of their own force unless an Act provides otherwise, and Western Australian laws are in force as applied laws. This is the legal base for tax and invoicing rules in the islands.
Legal framework, no technical format · Official source: Federal Register of Legislation · Cocos (Keeling) Islands Act 1955, compilation 13 (open-data document)
The Cocos (Keeling) Islands are outside the GST indirect tax zone, so check the GST treatment of each supply before applying mainland tax-invoice rules, particularly for goods shipped from the mainland. Western Australian laws apply in the islands as applied laws under the Commonwealth Act, and an Ordinance can change or suspend them.
No e-invoicing obligation specific to the islands was found. A business that invoices Australian government agencies or mainland trading partners can use the Australian Peppol network and PINT A-NZ, as described in OpenPeppol's Australia profile. The ATO is the Peppol Authority for that network.
Legal guide
Applicable law
Australian external territoryUnder the Cocos (Keeling) Islands Act 1955, laws in force before 1 July 1992 were repealed unless listed in its schedule (section 8). Section 8E extends Commonwealth Acts of their own force unless an Act provides otherwise. Section 8A puts Western Australian laws in force, subject to Ordinances, and section 8H allows arrangements for Western Australia to administer them.
Official source: Federal Register of Legislation · Cocos (Keeling) Islands Act 1955, compilation 13 (open-data document)GST
Outside the indirect tax zoneThe GST Act defines the indirect tax zone as Australia excluding the external Territories, so Australian GST does not apply to supplies made in the islands in the way it does on the mainland. The Act also provides GST refunds for residents of an external Territory who export goods bought on the mainland to the territory, subject to conditions.
Official source: Federal Register of Legislation · A New Tax System (Goods and Services Tax) Act 1999, compilation 96, volume 2 (open-data document)B2G · invoices to government
No territory-specific e-invoicing obligation found in the sources reviewedOpenPeppol's Australia profile notes some eInvoicing mandates for Australian government agencies. These bind agencies as buyers; the sources reviewed don't apply them to the islands as a place or to suppliers there.
Official source: OpenPeppol · Australia country profileB2B · business invoices
No e-invoicing obligation found in the sources reviewedOpenPeppol's Australia profile states that eInvoicing is not mandatory for Australian businesses. No Cocos (Keeling) Islands rule requiring e-invoices was found.
Official source: OpenPeppol · Australia country profile
Timeline
-
Territory laws reorganised
Laws in force in the territory before this date were repealed unless listed in the schedule to the Cocos (Keeling) Islands Act 1955; listed laws continue and can be changed by Ordinance.
Official source: Federal Register of Legislation · Cocos (Keeling) Islands Act 1955, compilation 13 (open-data document) -
PINT A-NZ mandatory on the Australian Peppol network
PINT A-NZ Billing replaced A-NZ Peppol BIS Billing for invoices exchanged over the Australian network.
Official source: OpenPeppol · Australia country profile
Peppol in Cocos (Keeling) Islands
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.