Quick answer
In Australia, a GST-registered business must give a tax invoice for taxable sales over $82.50 including GST, within 28 days of a request. It must say it is a tax invoice and show your identity, ABN, issue date, a description with quantity and price, and the GST. From $1,000, add the buyer identity or ABN.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| The words "Tax invoice" | So it is clear the document is intended as a tax invoice. |
| Your identity | Legal or registered business name. |
| Your ABN | Your Australian business number. |
| Issue date | The date the invoice was issued. |
| Description, quantity, and price | A brief description of each item sold. |
| GST amount | Shown separately, or the statement "Total price includes GST" when the GST is exactly one-eleventh of the total. |
| Extent each item is taxable | When an invoice mixes taxable and GST-free items, show which is which. |
| Buyer identity or ABN | Required for sales of $1,000 or more. |
Good to know
If you are not registered for GST, issue a plain invoice without the words "Tax invoice" and without GST. You must still give a receipt for sales over $75 if the customer asks.
Tax rules
GST registration
GST is 10 percent. You must register once your GST turnover reaches $75,000 a year, or $150,000 for non-profits. Taxi and ride-sourcing drivers must register regardless of turnover.
Quoting your ABN
If you invoice another business without quoting an ABN, it may have to withhold 47 percent of the payment and send it to the ATO. Always put your ABN on invoices, even if you are not registered for GST.
Electronic invoicing
E-invoicing through the Peppol network is voluntary for businesses. Many government agencies can receive e-invoices and commit to paying them quickly, so it can help when you bill the public sector.
Record keeping
Keep tax invoices and other business records for 5 years from when you prepare or obtain them, or from when you complete the transaction, whichever is later.
Frequently asked questions
Do I need to issue a tax invoice for every sale?
No. You must provide one for a taxable sale over $82.50 including GST when the customer asks, within 28 days. Many businesses issue one every time because registered customers need it to claim GST credits.
What should an invoice look like if I am not registered for GST?
Call it an invoice, not a tax invoice, show your ABN, and do not add GST. You can note "No GST has been charged" to avoid questions.
Does the $1,000 rule use the GST-inclusive price?
Yes. The buyer identity or ABN is needed when the total price of the taxable sale, including GST, is $1,000 or more.
Related terms
- GST GST (goods and services tax) is a broad consumption tax applied to most goods and services, functioning like VAT.
- ABN An ABN, or Australian Business Number, is an 11-digit number that identifies a business to the Australian government and other businesses.
- Tax invoice A tax invoice is an invoice that meets the legal requirements for the buyer to claim a tax credit, typically under a VAT or GST system.
- No ABN withholding No ABN withholding is an Australian rule requiring a business to withhold 47 percent of a payment to a supplier that does not quote an Australian Business Number on its invoice or other documents.
- BAS A BAS (Business Activity Statement) is the form Australian businesses registered for GST lodge with the Australian Taxation Office to report and pay GST, PAYG withholding, PAYG instalments, and other taxes.
- Peppol Peppol is an international network and set of standards for exchanging structured electronic invoices and other business documents between organizations through certified access points.
Sources
- Australian Taxation Office: Tax invoices
- business.gov.au: How to invoice
- ATO: GSTR 2013/1, Goods and services tax: tax invoices
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.