What a tax invoice must show (Australia)
The details the ATO requires on a tax invoice, the extra $1,000+ rule for buyer identity, the 28-day rule, and a checklist for tradies and sole traders.
If you're registered for GST, your customers need a valid tax invoice from you to claim GST credits. Here's what the ATO says it has to show.
Sales under $1,000: 7 details
- That the document is intended to be a tax invoice (the words "Tax invoice" make that clear)
- Your identity (legal name or registered business name)
- Your ABN
- The date the invoice was issued
- A brief description of what you sold, including the quantity (if applicable) and the price
- The GST amount, shown separately. If the GST is exactly 1/11 of the total, a statement like "Total price includes GST" is enough.
- The extent to which each item is a taxable sale
Sales of $1,000 or more
As well as the seven details above, the invoice must show the buyer's identity or ABN. If your invoice template always includes the buyer's details, you can use it for every sale.
GSTR 2013/1 (paragraph 22) says a builder's registration or licence number on its own isn't enough to identify the supplier or the buyer. Use the legal or registered business name.
Mixed invoices
If one invoice has both taxable and GST-free items, it must clearly show which items are taxable, the GST amount and the total to pay.
When you must give one
- If a customer asks for a tax invoice, you must provide it within 28 days, unless the sale is $82.50 (GST inclusive) or less.
- If you're not registered for GST, business.gov.au says you must still give a receipt for sales over $75, or whenever a customer asks for one.
Good to add (not required)
- A unique invoice number
- Your contact details
- The due date and how to pay (bank details or PayID)
Quick checklist
☐ "Tax invoice" ☐ business name ☐ ABN ☐ date ☐ description, qty and price ☐ GST amount (or "Total price includes GST") ☐ taxable items clear ☐ buyer's name or ABN if $1,000+
Sources
- ATO – Tax invoices
- business.gov.au – How to invoice
- ATO legal database – GSTR 2013/1 Goods and services tax: tax invoices
Related guides
- How to quote a job with GST (Australia)
- Simpler BAS: what goes in G1, 1A and 1B
- Do I need to register for GST? The $75,000 rule
General information only, summarised from the official sources above as at the review date. It isn't legal, tax, WHS or engineering advice. Rules change and your situation may differ, so check the source or ask a professional.