Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- Identify the document as Tax Invoice; show the seller’s business identity and ABN, issue date, description of each item with quantity and price, and GST payable, if any. A unique reference, seller contact details, customer details, due date, and payment instructions are useful commercial fields.
- For a sale of A$1,000 or more, also show the buyer’s identity or ABN. Mixed taxable and non-taxable supplies must be distinguishable; detailed requirements depend on the amount, supply, and issuer.
- For a taxable sale of A$82.50 or less, a registered seller need not issue a tax invoice unless asked. If requested, supply it within 28 days. Other receipts or documentary evidence may support small-value business GST credit claims, subject to ATO rules.
- A non-registered seller issues an ordinary invoice and must not use Tax Invoice or collect GST.
Tax notes
GST is a 10% tax on most goods, services, and other items sold or consumed in Australia. GST-free and input-taxed supplies are distinct categories; classify the supply, its connection with Australia, and any special rules before adding tax.
Businesses generally must register at A$75,000 GST turnover (A$150,000 for non-profits), with special cases such as taxi and ride-sourcing services. Registered sellers account for tax on taxable sales and issue tax invoices when required; unregistered sellers must not charge GST.
Electronic invoicing
The ATO administers Australia’s Peppol network. It transfers standardised invoice data between connected software; the ATO says it does not receive copies of business-to-business eInvoices and describes Peppol as not generally mandatory for businesses. Government and private buyers may still require it. An emailed PDF can be a tax invoice if it meets the tax rules, but is not itself a Peppol structured eInvoice.
Record retention
Keep GST records, including tax invoices, for five years from the later of obtaining/preparing the records or completing the related transaction. Paper and electronic records are accepted if readable and sufficient to substantiate reported amounts and claims. Asset records or records needed for an open review period may need to be kept longer.
Important cautions
- A$82.50 includes GST and reflects the A$75 GST-exclusive threshold. Do not confuse it with the A$1,000 buyer-identity threshold or the GST-registration threshold.
- Special industries may use recipient-created invoices or adjustment notes. Check eligibility and the treatment of GST-free, input-taxed, export, import, and mixed supplies before using a standard 10% line.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- Australian Government: How to invoice
- ATO: Registering for GST
- ATO: eInvoicing (updated 25 September 2026)
- ATO: GST records and retention
Reviewed against the references above on .