Sole trader invoice template (not registered for GST)
If you are a sole trader not registered for goods and services tax (GST), call your document an invoice, not a tax invoice. Put your Australian Business Number (ABN) on it, so a business customer does not have to withhold tax from your payment.
The maker below is already set up for you. "My business is registered for GST" is unticked, so the document is headed Invoice and no GST is added.
Make your invoice with GST switched off
Fill in your business details, your customer and what you did. Then select Download PDF. The checklist shows anything still missing. Nothing you type leaves your browser.
If you are registered for GST, use our tax invoice maker for GST-registered businesses instead.
Worked example: a dog walker invoicing a kennel
Example (the business and amounts are made up). A dog walker is a sole trader and is not registered for GST. A boarding kennel, which is a business, pays them to walk its guests' dogs. In late September they did 8 walks for the kennel, at $30 a walk.
Here is what they enter in the maker above:
- Leave "My business is registered for GST" unticked.
- Business name, Email, Address, Phone and ABN: their own details.
- Customer name and Customer address: the kennel's business name and address.
- Number: INV-001. Date issued: 1 October 2026. Due date: 15 October 2026 (the 14 days they agreed with the kennel).
- Description: "Dog walk, 30 minutes, 21 to 30 September". Qty 8. Unit price $30.00.
- Select Download PDF.
What they get: an A4 PDF headed Invoice, with no GST added and no "tax invoice" wording.
| Line | Amount |
|---|---|
| 8 walks × $30.00 | $240.00 |
| GST | none (not registered) |
| Total due | $240.00 |
If the ABN were left off: $240.00 is more than $75. So the kennel, as a business, would generally have to withhold 47%. That is $240.00 × 47% = $112.80, paid to the ATO. The dog walker would receive $127.20 now.
What a sole trader's invoice must show
The Australian Taxation Office (ATO) sets one rule for a business not registered for GST. The ATO says your invoices "should not include the words 'tax invoice' – you must issue standard invoices".
No law lists the other fields. business.gov.au says: "There's no law that sets out what to put in a regular invoice." It lists what is common practice:
- the word "invoice"
- your business name
- your ABN
- a unique invoice number
- the date you issued the invoice
- your contact details
- what you sold, with quantity and price
- when and how you want to be paid
- the buyer's name or business name
The maker has a field for each of these. For what a tax invoice must show, see what a tax invoice must show in Australia.
Sources: ATO: Setting up your business invoices, checked 30 September 2026. business.gov.au: How to invoice, checked 1 October 2026.
What happens if you leave your ABN off
A business customer may have to keep back part of your payment. The ATO says a payer "must withhold 47%" of the invoice amount when this rule applies. It applies when "the supplier does not provide an ABN and the total payment for goods and services is more than $75 (excluding GST)".
The ATO lists exceptions. The main ones are:
- the payment for the whole supply is $75 or less, excluding GST
- the supplier is not in business, or the supply is private or domestic
- the activity is a hobby
- the supplier is a tax-exempt body, or is not carrying on an enterprise
- the supplier is under 18 and is paid $350 or less a week
- the supply is made through an agent who quoted an ABN
- the supply is wholly input-taxed
Sources: ATO: Withholding if ABN not provided, ATO: Payments you don't withhold from and ATO: PAYG withholding, checked 30 September 2026.
When you would have to register for GST
You must register for GST once your GST turnover is $75,000 or more. For a non-profit, the threshold is $150,000. You must register within 21 days.
GST turnover is your gross income from all your businesses, minus any GST. The ATO counts it two ways:
- your current month plus the previous 11 months
- your current month plus the next 11 months
Once you are registered, your invoices become tax invoices. Our tax invoice maker for GST-registered businesses handles those.
Source: ATO: Registering for GST, checked 30 September 2026.
How long to keep your invoices
The ATO says: "You need to keep most records for 5 years." The 5 years run from when you made or received the record, or finished the transaction, whichever is later. Download keeps a PDF copy of each invoice.
Source: ATO: Overview of record keeping rules for business, checked 30 September 2026.
More Papertern makers for Australia
Questions
How do I invoice as a sole trader not registered for GST?
Issue a standard invoice headed Invoice, not tax invoice. The ATO says a business not registered for GST must not use the words "tax invoice". Add your ABN, so a business customer does not have to withhold 47%. The maker on this page does this when the GST box is unticked.
What does a sole trader invoice need to include?
business.gov.au says no law sets out what goes on a regular invoice. Common practice includes your business name, ABN, a unique number and the date. It also covers your contact details, what you sold and its price, payment terms and the buyer's name. The ATO's rule is that it must not say "tax invoice".
Can a sole trader invoice without GST?
Yes, while you are not registered for GST. Your invoice is then a standard invoice, and our maker adds no GST. You must register once your GST turnover reaches $75,000 ($150,000 for a non-profit).
Can a sole trader invoice a company?
Yes. Put the company's name as the buyer. If you leave your ABN off and the payment is over $75 excluding GST, the company may have to withhold 47%.
About this page: drafted by Papertern's AI writer from the official sources linked on this page, and checked against them by our AI editor. Rules checked 30 September 2026.
General information only, not tax, legal or accounting advice. We check the rules against official sources, but rules change and errors or omissions can happen: check the official source before you rely on it.