Australia Tax Invoice Requirements: What Every Invoice Must Include (2026)

    An Australian tax invoice must show that it is a tax invoice, your business name and ABN, the date it was issued, what you sold with the quantity and price, how much of each item is taxable, and the GST payable. For sales of $1,000 or more, add the buyer's name or ABN. Buyers need one to claim GST credits on sales over $82.50 including GST.

    Last checked: against the GST Act 1999, s29-70 (Federal Register of Legislation)

    General guidance, not tax advice. Confirm with your accountant.

    Required fields

    1. 1

      The words "tax invoice"

      It must be clear the document is meant to be a tax invoice. Putting "Tax Invoice" at the top is the usual way. Only use it if you are registered for GST.

      GST Act s29-70(1)(d)

    2. 2

      Your business name

      The seller's identity: your registered business or trading name, so the buyer can tell who supplied them.

      GST Act s29-70(1)

    3. 3

      Your ABN

      Your 11-digit Australian Business Number. Without it, the invoice is not a valid tax invoice and the buyer can't claim the GST back.

      GST Act s29-70(1)

    4. 4

      The date you issue the invoice

      The issue date, which may differ from the date you did the work.

      GST Act s29-70(1)

    5. 5

      What you sold, with quantity and price

      A short description of each item or service, plus the quantity (where it applies) and the price.

      GST Act s29-70(1)

    6. 6

      How much of each item is taxable

      If an invoice mixes taxable and GST-free items, it has to show which items carry GST.

      GST Act s29-70(1)

    7. 7

      The GST payable

      The amount of GST on the sale. GST is 10% of the GST-exclusive price.

      GST Act s29-70(1)

    8. 8

      The buyer's name or ABN, for sales of $1,000 or more

      When the total price including GST is $1,000 or more, the invoice must also show the buyer's identity or ABN.

      GST Act s29-70(1)(c)(ii)

    Thresholds: $82.50 and $1,000

    Two amounts decide what the invoice needs. Both are measured on the total price including GST. The law sets the lower one at $75 excluding GST, which is $82.50 once GST is added.

    SaleWhat you need
    $82.50 or lessThe buyer can claim the GST credit without a tax invoice, and the rule that you must supply one within 28 days of a request does not apply. Many businesses issue one anyway.
    Over $82.50, under $1,000Fields 1 to 7. The buyer's name or ABN is not required.
    $1,000 or moreAll 8 fields, including the buyer's name or ABN.

    GST Act s29-80 and GST Regulations 2019, s29-80.01 ($75 excluding GST)

    Sample Australian tax invoice

    A plumber's invoice for $2,321.00 including GST. It is over $1,000, so it also needs the buyer's details. Each number marks a required field.

    1. 1The words "Tax Invoice"
    2. 2Your business name, with your ABN underneath
    3. 3The date the invoice is issued
    4. 4What you supplied, with quantity and price
    5. 5The GST payable, here 10% on every line
    6. 6The buyer's name and ABN, required because the total is $1,000 or more

    Harbourside Plumbing Pty LtdField 2

    ABN 12 345 678 901 14 Wharf Street, Newcastle NSW 2300

    Bill to: Eastgate Cafe Pty Ltd ABN 98 765 432 109 2 Hunter Street, Newcastle NSW 2300Field 6

    Tax InvoiceField 1

    INV-0418

    Date: Oct 6, 2026Field 3

    Due: Oct 20, 2026

    DescriptionField 4QtyAmount
    Replace commercial hot water unit (supply)1A$1,450.00
    Labour, licensed plumber (hours)6A$660.00
    Subtotal
    A$2,110.00
    GST (10%)Field 5
    A$211.00
    Total due
    A$2,321.00

    Payment due within 14 days. All items include GST at 10%.

    Common mistakes

    • Calling it a tax invoice when you aren't registered for GST

      Businesses that aren't registered for GST must not use the words "tax invoice". Call it an invoice, and don't add GST to the price.

    • Leaving your ABN off

      A tax invoice without your ABN isn't valid. If you don't quote an ABN at all, other businesses must withhold 47% tax from what they pay you.

    • Skipping the buyer's details on large sales

      From $1,000 including GST, the buyer's name or ABN is required.

    • Not showing which items are GST-free

      On a mixed invoice, mark which lines are taxable. One GST total with no way to tell which items it covers doesn't meet the rule.

    • Ignoring a request for a tax invoice

      If a customer asks for a tax invoice for a sale over $82.50, you have 28 days to provide it.

    ★ How SolidInvoice handles this

    • Your ABN on every invoice. Add your ABN once as a company tax number, and it prints on every invoice and PDF.

    • Your client's ABN. Save each client's ABN with their details. It prints in the Bill To block, so $1,000-plus invoices are covered.

    • GST per line, in AUD. Set GST at 10% on taxable lines and leave GST-free lines untaxed. Each line shows its tax, the totals show the GST, and clients billed in AUD see Australian dollars.

    • The "Tax Invoice" wording. The invoice heading is fixed as "Invoice" and can't be renamed yet. Put "Tax invoice" as the first line of your payment terms so it prints on every invoice.

    • Issue date and invoice number. Each invoice carries its issue date and the next number in your invoice sequence.

    Common questions

    Do I have to write "tax invoice" on my invoices?

    If you are registered for GST, the document must make clear it is intended to be a tax invoice, and writing "Tax Invoice" on it is the usual way. If you are not registered for GST, you must not call it a tax invoice.

    Do I need an ABN on my invoice if I'm not registered for GST?

    No law requires it on a regular invoice, but including it is common practice. If you don't quote an ABN, the business paying you must withhold 47% tax from the payment.

    When do I have to give a customer a tax invoice?

    When a customer asks for one, you have 28 days to provide it. For sales of $82.50 or less including GST, the buyer can claim the GST credit without a tax invoice, so that 28-day rule doesn't apply.

    What extra details does a tax invoice need for sales of $1,000 or more?

    When the total price including GST is $1,000 or more, the tax invoice must also show the buyer's identity or the buyer's ABN, on top of the other required fields.

    Can I issue a tax invoice in a foreign currency?

    The GST law says the value of a taxable sale is expressed in Australian dollars, so work out the GST in AUD even when you bill in another currency. Ask your accountant how to show the amounts on the invoice.

    What is a recipient-created tax invoice?

    A recipient-created tax invoice (RCTI) is issued by the buyer instead of the seller. It is only allowed for some industries and needs a written agreement between the two businesses.

    Related guides

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    Sources