What must an Australian tax invoice show?

The words “Tax Invoice”, your name and ABN, the date, a description with quantity and price, the GST amount (or that the total includes GST), and how much of the sale is taxable. For sales of $1,000 or more it must also show the buyer’s identity or ABN.

Do I need an ABN to issue a tax invoice?

Yes. A valid tax invoice must show your ABN. Without one, the buyer generally can’t claim GST credits and may have to withhold tax from the payment.

When do I need the buyer’s details on a tax invoice?

For taxable sales of $1,000 or more (including GST), the tax invoice must include the buyer’s identity or ABN. For smaller sales it’s optional.

Australian Tax Invoice Requirements (ABN & GST)

In Australia, if you’re registered for GST you issue a tax invoice so your customers can claim GST credits. The ATO sets out specific details a tax invoice must show — and a couple of them differ depending on the sale amount.

What a tax invoice must include

The words “Tax Invoice”.
Your business or trading name and your ABN.
The date the invoice was issued.
A description of the items sold, including quantity and price.
The GST amount (or a statement that the total includes GST).
The extent to which each sale is taxable.

Sales of $1,000 or more

For taxable sales of $1,000 or more (including GST), the tax invoice must also show the buyer’s identity or ABN. For sales under $1,000 that detail isn’t required, though it’s fine to include it.

How GST works on the invoice

GST is 10% on most goods and services. You can show it as a separate line, or state that the total price includes GST — for a single-rate invoice, “Total price includes GST” is acceptable. Some items are GST-free; show those clearly so the GST total is correct.

This is general guidance, not tax advice. GST rules can change — check current requirements on the ATO website or with your accountant.

Create an Australian tax invoice free

Our free invoice generator has an Australia mode: enter your ABN and it titles the document “Tax Invoice”, applies 10% GST and formats it on A4 — no sign-up.