How to Create an Invoice Without GST in Australia

When Do You Need GST on an Invoice?

In Australia, you only charge goods and services tax (GST) on your invoices if your business is registered for GST with the Australian Taxation Office (ATO). Registration is compulsory once your GST turnover reaches $75,000 or more in a rolling 12-month period (or $150,000 for non-profit organisations). Until you cross that threshold, registration is voluntary.

If you are not registered for GST, you must not add GST to your prices or show a GST line on your invoice. Your customers pay the amount you quote — full stop. Charging or displaying GST when you are not registered is not permitted and can create serious compliance problems.

What NOT to Include on a Non-GST Invoice

Getting the wording wrong on a non-GST invoice can confuse clients and attract ATO attention. If you are not registered for GST, your document must not include any of the following:

• The heading "Tax Invoice" — that label is reserved for GST-registered suppliers issuing compliant tax invoices.
• Any GST amount, GST percentage, or line such as "GST: $0.00" or "GST included".
• GST calculations, subtotals that imply tax was applied, or phrasing that suggests you are collecting GST on behalf of the ATO.

What to Include on an Invoice Without GST

A professional invoice without GST should still give your client everything they need to pay you and to meet their own record-keeping expectations. Include:

1. The word "Invoice" as the document title (not "Tax Invoice").
2. Your name or business name and ABN — strongly recommended to avoid no-ABN withholding (the payer may have to withhold 47% if you do not quote an ABN).
3. Your contact details — at minimum a postal or business address; email and phone are helpful.
4. The client’s name and billing address (or the details they have asked you to use).
5. A unique invoice number and the invoice date.
6. A clear description of goods or services, quantities or units, and line amounts in Australian dollars.
7. Subtotal and total payable — the total is simply the sum of your charges, with no GST column.
8. Payment terms — due date, "due on receipt", or terms such as Net 7 / Net 14 / Net 30.
9. How to pay — for Australian bank transfers, include BSB and account number, and the account name if useful.

Optional but useful: purchase order reference, project name, and a short notes section for late payment or other policies.

Example: Non-GST Invoice Layout

Below is a simplified example of how a non-GST invoice might look. Figures are illustrative only.

GST-Free Supplies vs Not Registered for GST

These two situations sound similar but they are not the same.

GST-free supplies are categories of sales that the law treats as GST-free when sold by a GST-registered business — for example certain basic food, health services, and education in qualifying circumstances. Those businesses still hold an ABN, are on the GST system, and issue tax invoices where required; the invoice reflects that particular supply is GST-free, not that the business is outside GST altogether.

Not registered for GST means your annual turnover is below the compulsory registration threshold (unless you have chosen to register) and you do not account for GST to the ATO. Your invoices do not mention GST at all — you are not issuing a tax invoice for a GST-free supply; you are issuing a standard invoice with no GST in the system.

Confusing the two can lead to clients expecting GST credits or tax-invoice wording when neither applies.

Common Mistakes

• Using "Tax Invoice" when not GST-registered — mislabels the document and can mislead payers.
• Showing "GST: $0.00" — even a zero line implies GST was considered; omit GST entirely.
• Omitting the ABN — increases the risk of 47% withholding and slows payment.
• Weak descriptions — vague lines make disputes and audits harder to resolve.
• Poor record-keeping — keep copies of invoices and supporting documents for at least five years, consistent with ATO expectations for business records.

When Should You Register for GST?

You must register when you expect your GST turnover to reach $75,000 in a 12-month period (or $150,000 for non-profits). You should monitor turnover regularly — for example monthly or quarterly — so you register before you cross the line, not after you have already charged customers without GST.

Voluntary registration below the threshold can suit businesses that pay significant GST on inputs and want to claim GST credits, or that prefer to present as fully GST-registered to larger clients. Once registered, you must charge GST on taxable supplies, lodge activity statements, and issue proper tax invoices where required.

Create Your Non-GST Invoice

You can produce a clear, professional invoice without GST using our Australian tools: enter your details, line items, and payment information, and download a document titled Invoice — with no GST lines unless and until you are registered.