Can you invoice without an ABN?
Short answer: If you supply goods or services to an Australian business without quoting your ABN, the business generally must withhold 47% of the payment and send it to the ATO. There are exceptions, for example payments of $75 or less (excluding GST), hobbies, and individuals who give a 'Statement by a supplier' form. Quoting a valid ABN on your invoice avoids the withholding.
When 47% withholding applies
A business that pays you for goods or services must generally withhold 47% if:
- you are carrying on an enterprise in Australia, and
- you do not quote an ABN on your invoice or other documents, and
- no exception applies.
Common exceptions
| Exception | Notes |
|---|---|
| Payment is $75 or less, excluding GST | Small one-off supplies |
| Supply is a hobby or private recreational pursuit | Supplier gives a “Statement by a supplier” |
| Supplier is not carrying on an enterprise in Australia | For example some non-residents |
| Supplier is an individual under 18 earning below a set amount | Check ATO guidance |
| Payment is wholly input-taxed or private |
Before you invoice
- Check your ABN with the ABN validator. It catches typos with the official checksum.
- Confirm the ABN is active on ABN Lookup.
- Put the ABN on every invoice. The tax invoice template adds it automatically and warns if the checksum fails.
Free tools for this
Frequently asked questions
Can I get the 47% back?
Amounts withheld are credited against your tax when you lodge your return, but it ties up a large share of your income until then. Get an ABN if you are in business.
Do I need GST registration to have an ABN?
No. You can have an ABN without registering for GST. You must register for GST once your turnover reaches the threshold.