Tax Invoice Requirements in Australia: ATO Checklist (With or Without GST)

Tax invoice requirements in Australia come down to seven details: the words "Tax Invoice", your name, your ABN, the date, what you sold, the GST amount, and which items are taxable. Add the buyer's name or ABN once the sale reaches $1,000. Those rules only apply if you're registered for GST. If you're not, you send a plain invoice with no GST, covered below.

The 7 things a tax invoice must show (sales under $1,000)

For a taxable sale of less than $1,000, the ATO requires a tax invoice to contain seven pieces of information:

1. The words "Tax Invoice". The document must clearly show it's intended as a tax invoice.
2. The seller's identity. Your business or trading name.
3. The seller's ABN. Your 11-digit Australian Business Number.
4. The date the invoice was issued.
5. A brief description of what was sold, including the quantity and the price.
6. The GST amount payable — shown separately, or as the statement "Total price includes GST" when GST is exactly one-eleventh of the total.
7. The extent to which each sale is taxable — i.e. which items include GST (relevant when some items are GST-free).

The extra rule for sales of $1,000 or more

Once a tax invoice is for $1,000 or more (GST-inclusive), it must also show the buyer's identity or ABN. This is the single most commonly missed requirement. If you regularly invoice other businesses for larger amounts, get in the habit of always recording the client's name and ABN — then you're covered regardless of the total.

How to show GST correctly

There are two acceptable ways to display GST on a tax invoice, and they map to how you quote your prices:

• GST-exclusive prices. Your line items are before GST, and you add 10% as a separate line. A $200 service shows $200 + $20 GST = $220.
• GST-inclusive prices. Your prices already include GST. Here you show the GST component as one-eleventh of the total — so a $220 price includes $20 of GST. This is why you'll see "Total price includes GST" on many Australian invoices.

Either approach is valid; what matters is that the GST amount is visible. One-eleventh (not 10%) is the correct fraction to extract GST from a GST-inclusive figure, because the 10% was added to the smaller pre-GST amount.

Invoice vs tax invoice: do you even need one?

A tax invoice is only for businesses registered for GST. If that's you, you must issue tax invoices and charge 10% GST. If you're not registered for GST, you issue a plain invoice — titled "Invoice", with no GST line — and you don't charge GST at all.

GST registration is mandatory once your GST turnover reaches $75,000 a year (or from your first day for taxi and ride-share drivers). Below that, registration is optional. Many sole traders start with plain invoices and switch to tax invoices when they cross the threshold. See how the GST registration threshold works for how turnover is counted.

If you are registered and a customer asks for a tax invoice for a taxable sale over $82.50 including GST, you must give them one within 28 days of the request.

How to invoice without GST (not registered for GST)

If you're not registered for GST, title the document "Invoice", leave out any GST line, and show the total as the full amount payable. You still include your name, ABN, the date, a description of the work and the amount. Don't write "Tax Invoice" and don't add 10%. You can't charge GST unless you're registered.

A no-GST invoice for a sole trader typically looks like this. The free no GST invoice template sets it up for you, and the ABN invoice template covers both cases:

• Invoice #0042, issued 10 October 2026, due in 14 days
• From: Sam Lee, ABN 12 345 678 901
• To: Harbour Café Pty Ltd
• Website copywriting, 6 hours × $80 = $480.00
• Total payable: $480.00
• "No GST has been charged. The supplier is not registered for GST."

The last line isn't required by the ATO, but it answers the question your client's bookkeeper will otherwise ask. If you don't have an ABN yet, read do I need an ABN to invoice? before you send it. Business clients can withhold 47% of an invoice with no ABN on it.

Do I add GST to my invoice?

Only if you're registered for GST. Registered businesses add 10% to taxable items and issue a tax invoice. Everyone else invoices the plain amount. The common mistake runs the other way: adding "+ GST" to a quote or invoice before you've registered. If you're unsure whether you have to register, check your turnover over the last 12 months and the next 12 against the $75,000 threshold. The GST calculator works out the 10% (or the one-eleventh) once you are registered.

How to write a tax invoice in Australia, step by step

1. Head it "Tax Invoice" and give it a unique, sequential number.
2. Add your business name and ABN, plus contact details.
3. Add the issue date and a due date that matches your payment terms.
4. List each item with a description, quantity and price, and mark any GST-free items.
5. Show the GST as a separate line, or state "Total price includes GST".
6. Add the buyer's name or ABN if the total is $1,000 or more.
7. Add payment details (BSB and account number, or PayID) and send it as a PDF.

For more detail on each field, see how to write an invoice. To skip the formatting, start from the free tax invoice template or the sole trader invoice generator.

Invoicing without an ABN: the 47% trap

You're allowed to invoice without an ABN, but it can be expensive. When you supply goods or services to another business and don't quote an ABN, that business may be legally required to withhold 47% of the payment and send it to the ATO under the "no-ABN withholding" rules. Since an ABN is free to obtain from the Australian Business Register, quoting one is almost always the right move.

How long to keep your invoices

The ATO requires you to keep business records, including copies of the invoices you issue and receive, for five years. Download and store a PDF of every invoice you send — a simple dated folder works fine.

Your ATO tax invoice checklist

Before you send a tax invoice, confirm it has:

• The words "Tax Invoice"
• Your business name and 11-digit ABN
• The issue date
• An itemised description with quantities and prices
• The GST amount shown (or "includes GST")
• The buyer's identity or ABN — if the total is $1,000 or more
• Clear payment details (BSB, account number, PayID)

The fastest way to tick every box is to let the tool do it. Our free Australian tax invoice generator builds a compliant tax invoice, calculates GST both ways, and shows a live checklist — no signup, PDF download, and your data never leaves your browser. When you move to regular billing, InvoiceSonic handles recurring tax invoices, payment tracking and reminders for free.

This article is general information, not tax advice. For your circumstances, check the ATO's tax invoices page or a registered tax agent.

Frequently asked questions