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What Must a Tax Invoice Include in Australia?

In this guide

A valid Australian tax invoice must include the words 'Tax Invoice', your ABN, the date, buyer's details, a description of items, the GST amount, and the total price. Invoices under $1,000 can use a simplified format.

Required Fields for a Standard Tax Invoice

If you are registered for GST in Australia, you must issue a tax invoice for any taxable sale over $82.50 (including GST) when the buyer requests one. A standard tax invoice must include:

  1. The words "Tax Invoice" — prominently displayed
  2. Your identity — business name or trading name
  3. Your ABN (Australian Business Number)
  4. Date of issue
  5. Description of items sold — including quantity and price
  6. The GST amount for each item (or a statement that the total includes GST)
  7. The total price including GST

For sales of $1,000 or more (including GST), you must also include:

  1. The buyer's identity or ABN
  2. The extent to which each sale is a taxable sale (i.e. which items include GST)

Australia's GST rate is a flat 10%. Unlike some countries, there is only one rate — no reduced or zero-rate categories for most goods and services. However, some items are GST-free (e.g. basic food, medical services) or input-taxed (e.g. residential rent, financial supplies).

Simplified Tax Invoices (Under $1,000)

For taxable sales under $1,000 (including GST), you can issue a simplified tax invoice that only requires:

  • The words "Tax Invoice"
  • Your name or trading name
  • Your ABN
  • The date
  • A description of each item
  • The total price including GST
  • A statement that the price includes GST (e.g. "All prices include GST")

You do not need to show the GST amount separately or include the buyer's details.

ATO

The ATO requires you to issue a tax invoice within 28 days of a request from the buyer. Failure to do so can result in penalties and means the buyer cannot claim their GST credit.

Non-GST Invoices

If you are not registered for GST, you can still send invoices — but you must not:

  • Use the heading "Tax Invoice"
  • Charge or show GST on the document
  • Quote a GST amount

Simply title your document "Invoice" and omit all GST references. If your annual turnover is below $75,000 ($150,000 for non-profit organisations), GST registration is optional.

Common Mistakes to Avoid

  • Forgetting "Tax Invoice" heading — without it, the document is not a valid tax invoice and the buyer cannot claim GST credits
  • Missing ABN — the buyer must withhold 47% of the payment if you do not provide an ABN (the "no ABN withholding" rule)
  • Showing GST when not registered — you cannot charge GST unless you are GST-registered
  • Not keeping records for 5 years — the ATO can audit your records within this period

Create an ATO-Compliant Invoice

Our Australian invoice generator includes all required fields, calculates GST at 10%, and ensures your invoices meet ATO standards.

Generate a compliant Australian invoice with GST in minutes.

Create an Australian tax invoice

Frequently Asked Questions

Do I need an ABN to issue a tax invoice?

Yes. You must be registered for GST (which requires an ABN) to issue a tax invoice. If you are not registered for GST, you issue a regular invoice without GST and without the 'Tax Invoice' heading.

What happens if I don't provide a tax invoice?

If you don't issue a valid tax invoice when required, the buyer cannot claim a GST credit for the purchase. The ATO may also impose penalties for non-compliance.

How long must I keep tax invoices?

The ATO requires you to keep tax invoices and other business records for at least 5 years from the date you prepared or obtained them, or from the date of the last transaction they relate to.

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