Australian Tax Invoice Requirements — What Must Be Included
What a valid Australian tax invoice must contain under ATO and GST law — ABN requirements, GST rules, and when the words 'tax invoice' are mandatory.
What is a tax invoice?
A tax invoice is a document that a GST-registered supplier must issue for taxable supplies over $82.50 (including GST). It is the document that entitles a GST-registered buyer to claim a GST input tax credit. Without a valid tax invoice, the buyer generally cannot claim the credit.
Who must issue a tax invoice?
You must issue a tax invoice if:
- You are registered for GST, and
- You are making a taxable supply (i.e. not GST-free or input-taxed), and
- The supply is over $82.50 (inc. GST)
If you are not registered for GST (generally because your annual turnover is below $75,000), you do not issue tax invoices — but you should still include your ABN on invoices to avoid PAYG withholding by your customers.
What must a tax invoice include?
The ATO specifies the following mandatory fields for a tax invoice:
For supplies under $1,000 (inc. GST)
- The words "tax invoice"
- Must appear prominently on the document.
- Supplier's identity
- Your business name (or trading name).
- Supplier's ABN
- Your Australian Business Number.
- Date
- The date the tax invoice is issued.
- Brief description
- A description of each taxable supply.
- GST amount or statement
- Either the GST amount for each line item, or a statement that the total price includes GST (e.g. "Total price includes GST of $X").
- Total price
- The total amount payable for the supply.
For supplies of $1,000 or more (inc. GST)
All of the above, plus:
- Recipient's identity or ABN
- The buyer's name and/or ABN. For B2B supplies, include the buyer's ABN.
GST calculation rules
The standard GST rate in Australia is 10%. If your prices are GST-exclusive (i.e. you add GST on top), the GST amount is 1/10 of the price. If your prices are GST-inclusive, the GST component is 1/11 of the total.
- GST-exclusive price
- GST = Price × 10% · Total = Price × 1.1
- GST-inclusive price
- GST component = Total ÷ 11 · Price ex-GST = Total × 10/11
Our invoice generator calculates GST automatically — enter your ex-GST line-item prices and it handles the rest.
ABN requirements
Your Australian Business Number (ABN) must appear on every tax invoice. If you do not include an ABN, payers are required under PAYG withholding rules to withhold 47% of the gross payment and remit it to the ATO.
You can verify any ABN at the Australian Business Register.
What format does a tax invoice need to be in?
The ATO does not require a specific format. A tax invoice can be:
- A printed document
- A PDF sent by email
- An electronic document (e.g. from accounting software)
- A handwritten document (for small amounts)
As long as it contains the required information, the format is your choice. Use our free invoice generator to create a professionally formatted tax invoice that meets all ATO requirements.
Frequently asked questions
Does every invoice need to include an ABN?
Yes — if you are registered for GST and issuing a tax invoice, your ABN is mandatory. Even if you are not registered for GST (i.e. your turnover is below $75,000), a payer is generally required to withhold 47% of the payment if your invoice does not include an ABN. Always include your ABN.
What is the difference between a tax invoice and a regular invoice?
A tax invoice is specifically required under GST law and must include additional information: the words 'tax invoice', the supplier's ABN, and the GST amount or a statement that the price includes GST. A regular invoice has no defined legal form, but is not sufficient for a buyer to claim a GST credit. If you are registered for GST, always issue tax invoices.
Do I need to issue a tax invoice for supplies under $82.50?
No. For taxable supplies of $82.50 (inc. GST) or less, the recipient cannot require you to provide a tax invoice, and you are not required to issue one. However, you may still choose to issue one.
What if I issue an invoice and the GST is wrong?
You can issue an adjustment note (also called a credit note) to correct the GST amount. The adjustment note must include your ABN, the date, a description of the error, and the correct GST amount.
Does an invoice need to be signed?
Australian tax invoice requirements do not require a signature. However, depending on your contract terms, your client may require one.
Related tools and resources
- Free Invoice Generator — create an ATO-compliant tax invoice in minutes
- Payment Reminder Templates — chase overdue invoices professionally
- How to Get Paid Faster — practical guide
- ATO: Tax invoices — official ATO guidance
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