Australian Tax Invoice Template

What an Australian tax invoice must include

If you are registered for GST, your customers need a valid tax invoice to claim GST credits, and you must provide one within 28 days if they ask (unless the sale is $82.50 or less including GST). According to the ATO's tax invoice guidance, a tax invoice for a sale under $1,000 must show:

1. That the document is intended to be a tax invoice. Putting the words "Tax invoice" at the top is the clearest way to do this.
2. Your identity (business or trading name)
3. Your ABN
4. The date of issue
5. A brief description of what you sold, including the quantity (if applicable) and the price
6. The GST amount (if any). If GST is exactly one-eleventh of the total, you can instead state that the total price includes GST.
7. The extent to which each sale is taxable

For sales of $1,000 or more (including GST), the invoice must also show the buyer's identity or ABN. If one invoice covers both taxable and GST-free items, it must make clear which items are taxable, and show the GST payable and the total. An invoice number isn't on the ATO list, but you should use one anyway (see how to number invoices).

GST rates

GST is a flat 10% with no state variations. For a GST-inclusive price, the GST component is one-eleventh of the total.

ABN format

An Australian Business Number has 11 digits, usually written as 12 345 678 901. Enter it in the template's Tax ID field so it prints with your business details. Before you send an invoice, check that the ABN is current and registered for GST on ABN Lookup.

Under vs over $1,000

Not registered for GST?

You must register for GST once your GST turnover reaches $75,000 ($150,000 for non-profits). Taxi and ride-sourcing drivers must register whatever their turnover. If you are not registered, the ATO says your invoices should not include the words "tax invoice" and must not charge GST. Title the document "Invoice", set the tax rate to 0% and still show your ABN. If you don't quote an ABN, business customers may generally have to withhold tax at the top marginal rate from their payment to you.

Worked example

A designer registered for GST invoices a brand package at $2,200, a set of templates at $450 and 4 hours of revisions at $95 ($380):

• Subtotal (excl. GST): $2,200 + $450 + $380 = $3,030.00
• GST at 10%: $303.00
• Total (incl. GST): $3,333.00

As the total is over $1,000, the invoice must also show the client's name or ABN. For a smaller job, such as $550 including GST, you could state "Total price includes GST", which here is $50 (one-eleventh). Our GST calculator handles these splits.

Common mistakes

• Using the words "tax invoice" when you are not registered for GST
• Leaving the buyer's details off an invoice of $1,000 or more
• Charging GST on GST-free items, or not marking which lines are taxable
• Showing an ABN that is cancelled or not linked to GST registration
• Fixing a sent invoice by editing it, rather than issuing an adjustment note or credit note
• Sending a quote or proforma invoice and treating it as a tax invoice

How to use this Australian tax invoice template

1. Pick a layout in the invoice generator or from our invoice templates.
2. Add your logo, business name and address.
3. Enter your ABN in the Tax ID field, and the buyer's ABN in theirs for sales of $1,000 or more.
4. Add line items. GST is set to 10%, so mark any GST-free lines at 0%.
5. Add payment terms and bank details, then download the PDF.

See also how to write an invoice.

This page is general information, not tax advice. Check ato.gov.au or a registered tax agent for your circumstances.