Tax invoice or invoice
If you are registered for GST, your invoices should be called “tax invoice”. If you are not registered, your invoices should not include the words “tax invoice”: you issue standard invoices.
If you were required to register and did not, you may have to pay GST on sales made since the date you were required to register, even if you did not include GST in the price. The Australia GST calculator page explains who has to register.
When you must give one
If a customer asks for a tax invoice, you must provide one within 28 days, unless the sale is $82.50 or less including GST. A tax invoice does not have to be on paper. A PDF sent by email counts, as long as it contains all the required details.
Sales under $1,000: seven details
A tax invoice for a taxable sale of less than $1,000 must include enough information to clearly work out these seven details:
- that the document is intended to be a tax invoice
- the seller's identity
- the seller's Australian business number (ABN)
- the date it was issued
- a brief description of what was sold, with the quantity if that applies, and the price
- the GST amount payable, if any, shown separately, or the words “Total price includes GST” if the GST is exactly one eleventh of the total
- how far each sale on the invoice is taxable
For example, a sale of $110.00 including GST contains $10.00 of GST, which is one eleventh of the total. The invoice can either show the $10.00 separately or say “Total price includes GST”.
Sales of $1,000 or more
A tax invoice for a sale of $1,000 or more must also show the buyer's identity or ABN. An invoice that meets this standard can be used for smaller sales too, so one template can cover both.
Taxable and non-taxable items on one invoice
Items are non-taxable if they are GST-free or input-taxed. If an invoice has both kinds, it must clearly show which items are taxable, and also show each taxable sale, the GST to be paid and the total to be paid.
Rounding
Where there is only one taxable sale on the invoice and the GST includes a fraction of a cent, round it to the nearest cent, with half a cent rounding up. The ATO sets out two other methods for invoices with more than one taxable sale.
Recipient-created tax invoices
Usually the seller issues the tax invoice. In some cases the buyer can issue a recipient-created tax invoice (RCTI) instead. Both of you must be registered for GST, you must have a current written agreement that the buyer issues the RCTI and the seller will not issue a tax invoice, and the goods or services must be of a kind the Commissioner has approved for RCTIs. The buyer must give the seller the original or a copy within 28 days.
Keeping records
You need to keep most business records for 5 years, generally counted from when you prepared or obtained the record or completed the transaction, whichever is later. Some records need to be kept longer.
Checklist before you send it
- You are registered for GST, and the document says it is a tax invoice.
- Your name or business name and your ABN are on it.
- It has the date it was issued.
- Each item has a brief description, the quantity if it applies, and the price.
- The GST is shown separately, or the invoice says “Total price includes GST” and the GST is exactly one eleventh.
- Any GST-free or input-taxed items are clearly marked as not taxable.
- For a sale of $1,000 or more, the buyer's identity or ABN is on it.
- If the customer asked for it, you are sending it within 28 days.
- You have kept a copy.
Make the invoice
The invoice generator makes a general invoice, not a tax invoice. Put your ABN in the tax registration field, “GST” and 10 in the tax fields, add the words “Tax invoice” in the notes, and check it shows every detail above before you use it as a tax invoice. It uses one tax rate for the whole invoice, so put GST-free or input-taxed items on a separate invoice. If you are not registered for GST, do not call it a tax invoice.
Sources
- ATO: Tax invoices (last updated 18 September 2026)
- ATO: Setting up your business invoices (last updated 20 March 2025)
- ATO: Overview of record-keeping rules for business (last updated 18 June 2026)
- ATO: Registering for GST (last updated 14 September 2026)