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What a tax invoice must show in Australia (2026)

Checked 25 September 2026 against Australian Taxation Office guidanceRe-checked whenever the tax office announces a change, and at the start of each tax yearSources listed at the end

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 A$1,000 or more it must also show your customer's name or ABN. Your customer can ask for one for any sale over A$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.

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Which document, when

DocumentWhen it applies
Tax invoiceGST-registered seller must provide within 28 days if customer asks, unless sale is A$82.50 (incl GST) or less
Tax invoice (A$1,000 or more)As above, for sales of A$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 A$75; under A$75 on request within 7 days

What each document must show

Tax invoice

  1. Words showing document is intended to be a tax invoice
  2. Seller's identity
  3. Seller's ABN
  4. Date issued
  5. Brief description of items sold incl. quantity (if applicable) and price
  6. GST amount (if any) payable, shown separately, or if GST is exactly 1/11 of total, the statement 'Total price includes GST'
  7. Extent to which each sale on the invoice is a taxable sale

Tax invoice (A$1,000 or more)

  1. All fields of the standard tax invoice
  2. 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)

  1. Business name
  2. Business ABN or ACN
  3. Product or service
  4. Date supplied
  5. 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

NumberFormatCheck
ABN11 digits, usually written 51 824 753 556Check digits published by the Australian Business Register; Papertern applies them.

How long to keep invoices

5 years, according to ATO.

E-invoicing

Peppol eInvoicing is encouraged. In government buying, eInvoicing is the default: non-corporate Commonwealth entities were set a target of 30% of invoices received as eInvoices by 1 July 2026, and must be able to process and send eInvoices automatically by December 2026. No business mandate found.

Tax invoices written by the buyer

In special cases the buyer, not the seller, writes the tax invoice. Our recipient created tax invoice (RCTI) guide sets out the conditions.

Quotes and receipts

Quotes: No quote-content requirement found. Receipts: ACCC: receipt required over A$75; on request within 7 days under A$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.

Sources

  1. www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices
  2. 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
  3. abr.business.gov.au/Help/AbnFormat
  4. www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/how-gst-works
  5. www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst
  6. www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/overview-of-record-keeping-rules-for-business
  7. www.ato.gov.au/businesses-and-organisations/einvoicing
  8. www.ato.gov.au/businesses-and-organisations/einvoicing/einvoicing-for-government
  9. www.accc.gov.au/consumers/buying-products-and-services/receipts-bills-proof-of-purchase
  10. www.legislation.gov.au/C2004A00446/latest/text
General information, not tax or legal advice. Rules change and errors or omissions can happen; the dates above show when we last checked. If your situation is unusual, check with your accountant or ATO.

About this page

Checked 25 September 2026 against the official pages listed above. How we check the rules.