Industry template

Consulting & Professional Services Invoice Template — Australia

A professional invoice template for consultants, advisers, accountants, solicitors and other professional services firms. Time-based and fixed-fee structures. ATO-compliant.

Professional services invoicing typically involves either time-based billing (hourly or daily rates) or fixed-fee arrangements, and often includes disbursements such as filing fees, travel or specialist third-party costs. The invoice must be clear enough for the client's accounts payable team to process without referring back to the engagement team — ambiguity delays payment.

Use our free invoice generator to create a compliant tax invoice, then apply the template structure below.

Professional services invoice — template structure

Invoice header
TAX INVOICE

[Your Firm Name]
ABN: [XX XXX XXX XXX]
[Your Address]
[Your Phone] | [Your Email]

Invoice No.:   [INV-001]
Invoice Date:  [DD Month YYYY]
Due Date:      [DD Month YYYY]     ← typically 14 or 30 days

To:
[Client Entity Name]
ABN: [Client ABN]                  ← required for invoices $1,000+ inc GST
[Client Address]
Attention: [Contact name / Accounts Payable]

Matter / Project:  [Matter name or reference]
Period:            [DD Month YYYY] to [DD Month YYYY]
Purchase Order:    [PO number if applicable]
Line items — time-based billing
Description                              Hours    Rate         Amount (ex GST)
──────────────────────────────────────────────────────────────────────────────
Strategic review — initial assessment      8.0    $350.00/hr    $2,800.00
Strategy sessions — Board workshops        6.0    $350.00/hr    $2,100.00
Report preparation and delivery            4.5    $350.00/hr    $1,575.00
Associate — research and analysis         12.0    $180.00/hr    $2,160.00
──────────────────────────────────────────────────────────────────────────────
Professional fees subtotal (ex GST)                              $8,635.00

Disbursements
──────────────────────────────────────────────────────────────────────────────
Travel — return flights SYD–MEL (actual)   1    $486.00          $486.00
Accommodation — 2 nights (actual)          1    $380.00          $380.00
ASIC company search fee (GST-free)         1     $10.00           $10.00
──────────────────────────────────────────────────────────────────────────────
Disbursements subtotal (ex GST)                                   $876.00
GST on disbursements (taxable only)                                $86.60

──────────────────────────────────────────────────────────────────────────────
Total ex GST                                                     $9,511.00
GST (10% on taxable items)                                         $949.90
──────────────────────────────────────────────────────────────────────────────
Total inc GST                                                   $10,460.90
Line items — fixed-fee billing
Description                                             Amount (ex GST)
──────────────────────────────────────────────────────────────────────────────
Phase 1 — Current state assessment (per SOW §3.1)         $4,500.00
Phase 2 — Options analysis and recommendation (per SOW §3.2) $6,000.00
  Milestone: Final report delivered [DD Month YYYY]
──────────────────────────────────────────────────────────────────────────────
Fixed fee subtotal (ex GST)                               $10,500.00
GST (10%)                                                  $1,050.00
──────────────────────────────────────────────────────────────────────────────
Total inc GST                                             $11,550.00
Payment details & footer
Payment details:
  Bank:         [Your Bank]
  BSB:          [BSB]
  Account No.:  [Account number]
  Account name: [Your Firm Name]
  Reference:    [INV-001]

Payment terms: [14 / 30] days from invoice date.

Late payment interest: Overdue invoices accrue interest at the rate of [RBA cash rate + 8%] per annum
from the due date, in accordance with our engagement letter dated [Date].

This is a tax invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999.

GST on disbursements

Disbursements can be either GST-taxable or GST-free, depending on the nature of the cost:

GST-taxable disbursements
Travel (flights, hire cars, taxis, Uber), accommodation, printing, document preparation, couriers. GST applies at 10% — include GST in the amount you pass on and show it in the GST column.
GST-free disbursements
Government filing fees (ASIC, court, land registry), stamp duty, some overseas supplier costs. These are passed on at cost with no GST. Show them separately and mark as GST-free.
Disbursements vs reimbursements
If you paid the cost on the client's behalf (e.g. as their agent), it may be a reimbursement rather than a taxable supply. Seek advice from your accountant if the distinction is material.

Payment terms guidance for professional services

14 days
Recommended for most consulting and advisory engagements. Short enough to maintain cash flow; accepted by most commercial clients.
30 days
Common for government clients and large corporate accounts. Consider requiring a deposit or upfront retainer to manage cash-flow risk on longer engagements.
Monthly retainer
Invoice on the same day each month (e.g. first business day). Retainers are typically invoiced in advance — make this clear in the engagement letter.
Milestone payments
For project-based work, tie payments to specific deliverable milestones. Define each milestone clearly in the SOW so there is no dispute about whether it has been achieved.

Common mistakes on consulting invoices

  • No engagement reference — always reference the engagement letter, SOW or contract so accounts payable can match the invoice to the authority to pay.
  • Vague time entries — "Consulting services — 10 hours" is often insufficient. Be specific enough to evidence the work without breaching client confidentiality.
  • GST on government fees — government filing fees are typically GST-free. Charging GST on them is incorrect and may result in a disputed invoice.
  • No late-fee clause — without a contractual interest clause, late-payment interest can be difficult to enforce. Include it in your engagement letter and reference it on the invoice.
  • Missing client ABN for large invoices — for invoices of $1,000 or more (inc. GST), ATO requires the recipient's identity or ABN on the tax invoice.

Related tools and guides

Get started

Invoice unpaid? Merion can recover it.

Commission-only commercial debt recovery — no recovery, no fee. The first conversation is obligation-free.

Refer a debt Request a quote