Tax invoice vs invoice in Australia: what must be on it (ATO checklist)

Short answer: only GST-registered businesses issue tax invoices. If you're not registered, you issue an invoice with no GST on it.

When you need a tax invoice

• You're registered for GST and make a taxable sale.
• If a customer asks for one, you must provide it within 28 days, unless the sale is $82.50 (inc GST) or less.
• Your customers need a tax invoice to claim GST credits on purchases over $82.50. (ATO: When you can claim a GST credit.)

The 7 things a tax invoice must show (sales under $1,000)

1. That it's intended to be a tax invoice
2. Your identity
3. Your ABN
4. The date it was issued
5. A brief description of what you sold, including quantity (if applicable) and price
6. The GST amount, or "Total price includes GST" if GST is exactly one-eleventh of the total
7. The extent to which each item is taxable

$1,000 or more: add the buyer's identity or ABN. (Source: ATO, Tax invoices, updated 18 Sep 2026: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices)

Working out the GST

GST in a GST-inclusive price = price ÷ 11. $1,100 includes $100 GST. Round to the nearest cent.

If you're not GST-registered

Head it "Invoice", include your ABN, and say "No GST has been charged". You must register once your GST turnover reaches $75,000. That's tested on the current month plus the previous 11, or the projected next 12 months. (ATO: Registering for GST.)

Digital invoices are fine

A PDF emailed to the customer is a valid tax invoice if it contains everything above.

Quillroo makes small admin tools for Australian sole traders. This is general information, not tax advice.
Related: the GST & BAS Workbook works out G1, 1A and 1B from your records: https://quillroo.gumroad.com/l/au-gst-bas-workbook

Published by Quillroo, a small Australian automation studio. Questions: ledgerlinetools@proton.me