Industry template
Wholesale & Distribution Invoice Template — Australia
A complete invoice template for wholesale and distribution businesses — covering SKU-level line items, freight, volume pricing and trade credit terms. ATO-compliant.
Wholesale and distribution invoices need to reconcile precisely with purchase orders and delivery dockets. Buyers have three-way matching processes — PO, goods receipt, invoice — and any discrepancy will hold up payment. The invoice structure below is designed to pass three-way matching with minimal queries.
Use our free invoice generator to create your invoice, or apply the template structure below.
Wholesale & distribution invoice — template structure
Invoice header
TAX INVOICE [Your Company Name] Pty Ltd ABN: [XX XXX XXX XXX] [Your Address] [Your Phone] | [email protected] Invoice No.: [INV-2026-0842] Invoice Date: [DD Month YYYY] Due Date: [DD Month YYYY] ← e.g. 30 days EOM or 14 days from invoice date Delivery Date: [DD Month YYYY] Delivery Docket: [Docket No.] Sold to: Ship to (if different): [Customer Entity Name] [Delivery location] ABN: [Customer ABN] [Customer Address] Attention: [Accounts Payable] Customer Code: [Internal customer reference] Purchase Order: [Customer PO number] ← mandatory for most wholesale buyers
Line items — goods
SKU Description Qty UOM Unit Price Line Total ──────────────────────────────────────────────────────────────────────────────────────── WH-1042 Widget Pro — Blue, 500ml 120 each $8.40 $1,008.00 WH-1043 Widget Pro — Red, 500ml 60 each $8.40 $504.00 WH-2200 Bulk pack — Widget Assorted, 24-pk 10 ctn $84.00 $840.00 WH-3301 Replacement seals (per 100) 5 pk $22.00 $110.00 ──────────────────────────────────────────────────────────────────────────────────────── Goods subtotal (ex GST) $2,462.00 Freight & handling ──────────────────────────────────────────────────────────────────────────────────────── Freight — road, SYD depot to MEL warehouse 1 lot $180.00 $180.00 Fuel levy (8.5%) 1 lot $15.30 $15.30 Pallet charge — CHEP (returnable) 2 pallets $16.50 $33.00 ──────────────────────────────────────────────────────────────────────────────────────── Freight subtotal (ex GST) $228.30 ──────────────────────────────────────────────────────────────────────────────────────── Total ex GST $2,690.30 GST (10%) $269.03 ──────────────────────────────────────────────────────────────────────────────────────── Total inc GST $2,959.33
Volume pricing / settlement discount
Volume pricing applied: Gold tier (monthly spend $10,000+) WH-1042 / WH-1043: $8.40/unit (standard: $9.20/unit) Settlement discount: 2% discount if paid within 7 days of invoice date Full amount due if paid after 7 days Settle within 7 days, pay: $2,900.14 (save $59.19)
Payment details & footer
Payment details: Bank: [Your Bank] BSB: [BSB] Account No.: [Account number] Account name: [Your Company Name] Reference: [INV-2026-0842] [Customer code] Credit terms: [30] days from end of month of invoice (EOM30) / [14] days from invoice date. Returns: Goods may only be returned with prior authorisation. A Goods Return Authorisation (GRA) number must be obtained before returning any product. Credit will be issued on receipt and inspection of returned goods. This is a tax invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999.
GST on freight
Freight charges are generally taxable supplies subject to GST at 10%. However, there are exceptions:
- International freight — freight for goods exported from Australia is generally GST-free (it is a zero-rated export supply).
- Freight on GST-free goods — if all goods on the invoice are GST-free (e.g. basic food items), the freight directly related to those goods may also be GST-free. Seek advice from your accountant if this applies.
- Fuel levies and surcharges — these are additional charges for the transport service and are generally taxable.
- Pallet charges — recoverable pallet fees are generally taxable. Genuine pallet deposits (fully refundable) may be treated differently.
Payment terms guidance for wholesale
- EOM30 (end of month + 30 days)
- The most common wholesale credit term in Australia. An invoice dated any time in June is due 30 days after 30 June — i.e. 30 July. This aligns with most buyers' monthly payment runs.
- Net 30 days from invoice
- Simpler than EOM30 but creates an uneven payment schedule. Better for smaller wholesalers with fewer customers.
- 2/7 net 30 (early payment discount)
- Offer a 2% discount for payment within 7 days, net 30 days otherwise. This is a legitimate cost of funding — factor it into your pricing.
- COD or prepayment
- Appropriate for new accounts, accounts with a poor payment history, or orders outside credit limits. Issue the tax invoice on shipment.
Managing wholesale debtors
Wholesale businesses typically have concentrated debtor books — a small number of large accounts. This concentrates credit risk. Best practice includes:
- Running a monthly account statement for each credit account and emailing it at month end
- Setting a clear credit limit for each customer and monitoring utilisation
- Requiring a credit application and trade references before extending credit
- Placing accounts on stop-supply when overdue balances reach the credit limit
- Escalating overdue accounts to Merion's commission-only recovery before the debt ages beyond 90 days
Use the Merion late payment calculator to quantify the true cost of carrying overdue wholesale accounts.
Related tools and guides
- Invoice Generator — ATO-compliant tax invoices, free
- Statement Generator — monthly account statements for your wholesale customers
- Australian Tax Invoice Requirements
- Setting Payment Terms for B2B
- Adding Late Fees in Australia
- Quote to Invoice to Statement Workflow
- Merion Free Tools
- Refer a debt to Merion
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