What to put on a tax invoice in Australia (GST checklist)

A valid Australian tax invoice must show the words “Tax invoice”, your business name and ABN, the date it was issued, a description of what was sold, and the GST amount (or a statement that the total includes GST). For sales of $1,000 or more, it also needs the buyer’s identity or ABN.

The tax invoice checklist

• The words “Tax invoice”, clearly shown
• Your business or trading name
• Your ABN (Australian Business Number)
• The date the invoice was issued
• A description of the goods or services, with quantities
• The GST amount, or the line “Total includes GST”
• The total price
• For invoices of $1,000+: the buyer’s name or ABN

Under $75 vs $1,000 and over

The detail the ATO expects scales with the sale. For small sales you do not always need a full tax invoice at all — under $82.50 (including GST) a customer can claim a GST credit from a receipt or docket. From that point up to $1,000, the seven core fields above cover you. At $1,000 and over, one extra requirement kicks in: the invoice must also identify the buyer, either by name or by their ABN. Building your invoice template to the $1,000-plus standard means one layout works for every sale.

A tip on GST

If you are registered for GST, you generally include 10% GST and show it on the invoice. If you are not registered, you must not charge GST — and your invoice is simply an “invoice”, not a “tax invoice”. You are required to register for GST once your business turns over $75,000 or more a year (or $150,000 for a non-profit), and taxi and rideshare drivers must register regardless of turnover. Showing the GST as a separate line, rather than only stating “includes GST”, makes life easier for business customers claiming it back.

Invoice numbering and records

While the ATO does not mandate a specific numbering system, a sequential invoice number on every document is close to essential in practice. It stops duplicates, makes reconciliation and BAS time far simpler, and lets you and your customer refer to a single job cleanly. The ATO generally expects you to keep records, including copies of invoices, for five years. A carbon-copy invoice book gives you that paper trail automatically, since you keep the duplicate the moment you write the original.

Common mistakes

• Charging GST while unregistered — not allowed, and it is the buyer who gets caught out claiming it.
• Leaving off the ABN — without it, other businesses may have to withhold 47% from your payment.
• Calling it a “Tax invoice” when you are not registered for GST — it should just read “Invoice”.
• Forgetting the buyer’s details on invoices of $1,000 or more.

This is general information, not tax advice — check the ATO or your accountant for your situation.

Paper or digital invoices

The ATO accepts both paper and electronic invoices, and the required fields are the same either way. A carbon-copy invoice book suits trades, markets and mobile businesses that write invoices on the spot and want an instant duplicate without a printer or phone. Digital invoices suit office-based businesses running accounting software. Plenty of businesses use both — a book in the ute for cash jobs, software for the rest. Whichever you use, keep the copies for five years.

What a clear invoice layout looks like

Beyond the required fields, a well-set-out invoice is easy to read and easy to pay. Put your logo, business name and ABN at the top; the invoice number and date to one side; and the customer’s details below. List the goods or services line by line with quantities, then show the subtotal, the GST and the total clearly at the bottom. Add your payment terms and bank or payment details so there is no delay. A tidy, consistent layout gets you paid faster and looks like a business that has its act together.

Tax invoice FAQ

Do I need an ABN to issue an invoice?

You can invoice without one, but the buyer may be required to withhold 47% of the payment. In practice, if you are running a business you want an ABN on every invoice.

What is the difference between an invoice and a tax invoice?

A tax invoice includes GST and is issued by a GST-registered business. If you are not registered for GST, you issue a plain invoice and must not show or charge GST.

How long do I keep copies?

The ATO generally requires business records, including invoices, to be kept for five years.

Can I hand-write invoices?

Yes. A carbon-copy invoice book is perfectly valid as long as it carries all the required fields, and it keeps your duplicate automatically.

Make it look the part

A branded, numbered invoice book keeps your records straight and looks far more professional than a generic pad — and every page carries your logo and ABN. See our custom invoice book printing or get a quote; we will set the required fields up for you so nothing is missed.