What must an Australian tax invoice include?
The items the ATO expects on a tax invoice from a GST-registered business, and the differences at $1,000.
A tax invoice is the document a buyer needs to claim a GST credit on a purchase of more than $82.50 (GST inclusive). You must give one within 28 days if the buyer asks for it. Only a business that is registered for GST can issue a tax invoice. It must show the words tax invoice, your identity and ABN, the date of issue, a description of what was sold with the quantity and price, and the GST amount, or a statement that the total includes GST. If the sale is for $1,000 or more, it must also show the buyer's identity or ABN. 4invoices lets you put your details, the buyer and a tax rate on each line in an invoice and download a PDF. It does not check that the invoice meets the law, so check the items below yourself.
- Show the words tax invoice, your identity and ABN, and the date.
- Describe what was sold, with quantity and price.
- Show the GST amount or say that the total includes GST.
- At $1,000 or more, also show the buyer's identity or ABN.
How it works
Register for GST first. If you are not registered you cannot issue a tax invoice, and you should not charge GST.
Put your business name and ABN at the top, with the words tax invoice. Add the invoice date and a unique invoice number.
List each item with a description, quantity and price. Set the tax rate on each line, for example 10% for taxable items and 0% for GST-free items.
Show the GST amount and the total. If the invoice has taxable and GST-free lines, make it clear which lines have GST.
For a sale of $1,000 or more, add the buyer's name or ABN. Download the PDF and send it.
Legal references
- A New Tax System (Goods and Services Tax) Act 1999, section 29-70 - content of a tax invoice.
- Australian Taxation Office - tax invoice guidance for businesses.
- GSTR 2013/1 - ATO ruling on tax invoices.
Frequently asked questions
Do I need to write tax invoice on the invoice?
Yes, if you issue a paper or PDF tax invoice. The ATO has said that a structured e-invoice that follows the A-NZ specification and has the required data can be a valid tax invoice without the words.
When does a buyer need a tax invoice?
A buyer needs a tax invoice to claim a GST credit when the price is more than $82.50 including GST. You must provide one within 28 days if the buyer asks.
Does a small business without GST issue tax invoices?
No. Only a business registered for GST issues a tax invoice. It can still issue an ordinary invoice with its ABN, without charging GST.
Does 4invoices make sure my invoice is a valid tax invoice?
No. 4invoices creates invoices with a rate on each line, any currency and a PDF download. It does not verify that your invoice meets the GST law and it does not verify ABNs. Check the items on this page.