Tax invoice requirements in Australia
If you’re registered for GST, your customers need a proper tax invoice to claim GST credits. Here’s what the ATO asks you to include, in plain English.
What is a tax invoice in Australia?
A tax invoice is issued by a business that is registered for GST. It lets your customer claim the GST back if they are also registered. If you are not registered for GST, you issue a normal invoice and don’t charge GST.
You must register for GST when your GST turnover reaches $75,000 a year (the threshold is different for some businesses, such as taxi and ride-share drivers, who must register from the start).
What to include on a tax invoice
| Detail | Under $1,000 | $1,000 or more |
|---|---|---|
| Shows it’s intended to be a tax invoice | Yes | Yes |
| Your business name (or trading name) | Yes | Yes |
| Your ABN | Yes | Yes |
| Date of issue | Yes | Yes |
| Description of what you sold, including quantity and price | Yes | Yes |
| GST amount (or that the total includes GST) | Yes | Yes |
| Which items are taxable, if some are GST-free | Yes | Yes |
| Customer’s identity or ABN | — | Yes |
For sales of $82.50 or less (including GST), you don’t have to give a tax invoice, but you still need records of the sale. When a customer asks for a tax invoice, you must give one within 28 days.
Good practice (not required, but helps you get paid)
- A unique invoice number, so you and your customer can match payments
- A due date and how to pay (bank details, payment link or BPAY)
- Your contact details, in case the customer has questions
- A reference to the quote or job
Does an invoice need an invoice number?
An invoice number isn’t on the ATO’s list for a tax invoice, but use one anyway. A unique number for every invoice (for example INV-0001, INV-0002) makes it easy to match payments, answer customer questions and keep your records in order.
Can a receipt be a tax invoice?
Yes. A receipt counts as a tax invoice if it shows all the details in the table above. Many businesses print “Tax invoice / receipt” at the top when the customer pays on the spot.
Common mistakes
- Charging GST when you’re not registered
- Leaving out the ABN
- Forgetting the customer’s details on invoices of $1,000 or more
- Reusing invoice numbers
Make one now
Our free tax invoice template includes all the details above, works with or without GST and saves as a PDF. Use the GST calculator to check your totals.
General information only, not tax advice. Rules can change. See the ATO’s tax invoices page or ask your accountant or BAS agent.
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