taxInvoice.appTax invoice requirements in Australia
Short answer: An Australian tax invoice must show: that it is a tax invoice, the seller's identity and ABN, the issue date, a brief description of the items (with quantity and price), the GST amount or a statement that the total includes GST, and how much of each sale is taxable. For sales of $1,000 or more it must also show the buyer's identity or ABN. You must provide one within 28 days if asked, for taxable sales over $82.50 including GST.
Required on every tax invoice
| Requirement | Tip |
|---|---|
| Shows it is intended as a tax invoice | Use the words “Tax invoice” as the title |
| Seller’s identity | Business or trading name |
| Seller’s ABN | Check it with the ABN validator |
| Date of issue | |
| Brief description of items sold | Include quantity and price |
| GST amount (or “Total price includes GST”) | Use the GST calculator to divide by 11 |
| Extent each sale is taxable | Mark GST-free items |
Extra for sales of $1,000 or more
Add the buyer’s identity or ABN.
Timing rules
- You only have to provide a tax invoice when the customer asks, for taxable sales over $82.50 including GST.
- Once asked, you have 28 days to provide it.
The tax invoice generator prints “Tax invoice”, checks your ABN checksum and warns you about the $1,000 rule.
Free tools for this
Frequently asked questions
Do I need to issue a tax invoice for small sales?
Not for taxable sales of $82.50 or less (including GST). A receipt or docket is enough, unless your customer asks for a tax invoice.
Can I issue a tax invoice if I'm not registered for GST?
No. Only GST-registered businesses can issue tax invoices. If you are not registered, issue a regular invoice without GST.
What if I leave my ABN off the invoice?
The payer may have to withhold 47% of the payment and send it to the ATO.