The seven details the ATO requires
For a taxable sale of less than $1,000, a tax invoice must include enough information to clearly work out:
- That the document is intended to be a tax invoice
- The seller's identity
- The seller's ABN
- The date it was issued
- A brief description of the items sold, including the quantity (if applicable) and the price
- The GST amount payable, if any
- The extent to which each sale on the invoice is taxable
You can show the GST as a separate amount or, if it is exactly one-eleventh of the total price, with the statement "Total price includes GST".
Sales of $1,000 or more
Tax invoices for sales of $1,000 or more must also show the buyer's identity or ABN. A tax invoice that meets the $1,000 standard can be used for smaller sales too, so adding the buyer's details every time is the simpler habit.
If an invoice mixes taxable items with GST-free or input-taxed ones, it must make clear which items are taxable and show the GST and the total amount payable. Use the per-line tax switch to turn GST off for GST-free lines, such as basic food.
When you must provide one
If a customer asks for a tax invoice, you must provide it within 28 days, unless the sale was $82.50 or less including GST. A PDF sent by email is fine: the ATO accepts digital tax invoices as long as they contain all the required information. When an invoice has only one taxable sale, round the GST to the nearest cent, rounding half a cent up.
Recipient-created tax invoices
In special cases the buyer issues the tax invoice instead. A recipient-created tax invoice (RCTI) is allowed only when both parties are registered for GST, they agree in writing that the buyer will issue it, and the goods or services are covered by the Commissioner's RCTI determination. The RCTI must show that it is a recipient-created tax invoice and include both ABNs, and the buyer must give it to the supplier within 28 days. Check the ATO's RCTI guidance before setting one up.
Frequently asked questions
Do I have to write Tax Invoice on the document?
The ATO requires the document to be intended to be a tax invoice, and the clearest way to show that is the title Tax Invoice, which this generator prints by default. eInvoices sent through Peppol under the A-NZ specification count even without those words, provided they contain all the mandatory data.
Can I show prices including GST?
Yes. If the GST is exactly one-eleventh of the total price, the statement Total price includes GST is enough; otherwise show the GST amount. For example, a sale of $2,068 including GST at 10% contains $188 of GST, which is exactly one-eleventh of the total.
What if I'm not registered for GST?
Then you cannot charge GST or issue a tax invoice, and the ATO says your invoices should not include the words tax invoice. Use the regular Australian invoice generator with GST set to 0%, and register once your GST turnover reaches $75,000.
How long do I have to send a tax invoice?
You must provide one within 28 days of your customer asking for it. The rule does not apply to sales of $82.50 or less including GST, although many businesses send a tax invoice for every sale so customers always have one for their records.