Australia · Guide
What a tax invoice must show in Australia (2026)
A tax invoice can only come from a business registered for GST. It must say it is a tax invoice and show your business name, your ABN, the date, what you sold with quantities and prices, and the GST (or that the total includes GST). At $1,000 or more it must also show your customer's name or ABN. Your customer can ask for one for any sale over $82.50 including GST, and you have 28 days to provide it. If you are not registered for GST, call it an invoice, not a tax invoice.
The Australian maker applies these rules and checks your document as you type.
Which document, when
| Document | When it applies |
|---|---|
| Tax invoice | GST-registered seller must provide within 28 days if customer asks, unless sale is $82.50 (incl GST) or less |
| Tax invoice ($1,000 or more) | As above, for sales of $1,000 or more |
| Invoice (not registered for GST) | Seller not registered for GST |
| Receipt / proof of transaction (consumer law) | Must be given for anything over $75; under $75 on request within 7 days |
What each document must show
Tax invoice
- Words showing document is intended to be a tax invoice
- Seller's identity
- Seller's ABN
- Date issued
- Brief description of items sold incl. quantity (if applicable) and price
- GST amount (if any) payable, shown separately, or if GST is exactly 1/11 of total, the statement 'Total price includes GST'
- Extent to which each sale on the invoice is a taxable sale
Tax invoice ($1,000 or more)
- All fields of the standard tax invoice
- Buyer's identity or ABN
Invoice (not registered for GST)
Must not include the words 'tax invoice'; issue standard invoices
Receipt / proof of transaction (consumer law)
- Business name
- Business ABN or ACN
- Product or service
- Date supplied
- Price
If you are not registered for GST
Do not use the words 'tax invoice'; issue standard invoices. Generally, businesses registered for GST include GST in their prices.
Tax rates
GST 10%, GST-free 0%
Tax numbers
| Number | Format | Check |
|---|---|---|
| ABN | 11 digits, usually written 51 824 753 556 | Check digits published by the Australian Business Register; Papertern applies them. |
How long to keep invoices
5 years, according to ATO.
E-invoicing
Peppol eInvoicing encouraged; Australian Government targets eInvoicing as default in procurement (NCEs: 30% of invoices received by 1 Jul 2026; automated sending by Dec 2026). No business mandate found.
Quotes and receipts
Quotes: No quote-content requirement found. Receipts: ACCC: receipt required over $75; on request within 7 days under $75.
Not yet confirmed
We could not confirm these points on an official page, so Papertern does not rely on them: GST rounding rule (s9-90 text); Explicit rule that non-registered sellers must not show GST; Lists of GST-free and input-taxed categories; Locale conventions.
Sources
- www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices
- www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/setting-up-and-managing-records/setting-up-your-business-invoices
- abr.business.gov.au/Help/AbnFormat
- www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works
- www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst
- www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/overview-of-record-keeping-rules-for-business
- www.ato.gov.au/businesses-and-organisations/einvoicing
- www.ato.gov.au/businesses-and-organisations/einvoicing/einvoicing-for-government
- www.accc.gov.au/consumers/buying-products-and-services/receipts-bills-proof-of-purchase
- www.legislation.gov.au/C2004A00446/latest/text