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Key takeaways
- A tax invoice is needed for a business buyer to claim a GST credit. Sellers must provide one within 28 days of a request, except for sales of AUD 82.50 or less including GST.
- Sales under AUD 1,000 need seven details. Sales of AUD 1,000 or more also need the buyer's identity or ABN.
- The document must show that it is intended to be a tax invoice.
- Where the buyer issues the invoice for the seller, see recipient created tax invoices.
Free PDF and Excel: Australian tax invoice template and checklist. Get it below
What a tax invoice is
A tax invoice is a document that a business registered for GST issues for a taxable sale, containing the details the Australian Taxation Office requires, so the buyer can claim a GST credit.
The ATO's guidance sets two tiers. Under AUD 1,000 the invoice needs seven details. At AUD 1,000 or more it also needs the buyer's name or ABN. The ATO adds that, if a customer asks, you must provide a tax invoice within 28 days unless the sale is AUD 82.50 or less including GST.
A Perth electrician bills a cafe AUD 1,320 including GST for a new circuit. The invoice says Tax Invoice, shows the electrician's name and ABN, the date, a description of the work, the GST of AUD 120, the total and the cafe's name and ABN because the sale is over AUD 1,000.
Without the cafe's name or ABN the invoice would not meet the rule for a sale of that size.
Seven details for sales under AUD 1,000
| Field | What goes in it | Why it matters |
|---|---|---|
| Statement that it is a tax invoice | The words Tax Invoice. | The document must show it is intended as a tax invoice. |
| Seller identity | Name or trading name. | Who made the sale. |
| Seller ABN | The Australian Business Number. | Needed for the GST credit. |
| Date of issue | The day the invoice is issued. | Fixes the period. |
| Description | Brief description of items with quantity and price. | Backs the amount. |
| GST amount | The GST payable, or a statement that the total price includes GST where GST is exactly one-eleventh. | Shows the tax. |
| Extent taxable | Which parts of the sale are taxable. | Matters for mixed invoices. |
At AUD 1,000 or more, add the buyer's identity or ABN. For mixed invoices with taxable and non-taxable items, the invoice must clearly show which items are taxable, the GST amount and the total payable.
Free PDF and Excel
Australian tax invoice template and checklist
A tax invoice layout with the ATO required details, the extra detail at AUD 1,000 and a pre-issue checklist.
- Tax invoice layout
- Under and over AUD 1,000 table
- Pre-issue checklist
- Excel invoice with GST of one-eleventh
When the buyer issues the invoice
A recipient created tax invoice lets the buyer write the invoice for the seller under a written agreement and ATO rules. See RCTI in Australia. The standard layout for any seller is on invoice example, and for UK and UAE equivalents see UK VAT invoice and UAE tax invoice.
Last checked: 19 October 2026. Thresholds and details checked against the ATO page on tax invoices. Confirm current guidance with the ATO or a registered tax agent.
Typical errors
- The words Tax Invoice missing.
- No ABN, or an ABN that is not current.
- GST shown only as a percentage, not as an amount, where the total does not include GST exactly one-eleventh.
- No buyer details on a sale of AUD 1,000 or more.
- Taxable and GST-free lines mixed with no marking.
- The words Tax Invoice are shown.
- Your name and ABN are on it.
- Date of issue is on it.
- Items, quantities and prices are listed.
- GST amount is shown or the one-eleventh statement is made.
- Buyer name or ABN is included at AUD 1,000 or more.
- Taxable and GST-free lines are marked.
Frequently asked questions
What must a tax invoice show in Australia?
For sales under AUD 1,000: that it is a tax invoice, seller identity and ABN, date, description with quantity and price, GST amount and the extent each sale is taxable. At AUD 1,000 or more, add the buyer's identity or ABN.
When must I give a tax invoice?
Within 28 days of a customer's request, unless the sale is AUD 82.50 or less including GST, according to the ATO.
Can I issue a tax invoice if I am not registered for GST?
No. Only GST-registered businesses issue tax invoices.
What is a recipient created tax invoice?
An invoice issued by the buyer for the seller under a written agreement and ATO rules. See the RCTI page.
Does the buyer need a tax invoice to claim a GST credit?
Generally yes, for taxable purchases above the low threshold. Confirm with the ATO.