What to put on an invoice in Australia (ABN, GST and a worked example)

Start with one question: are you registered for GST? The answer decides whether you send a tax invoice or a plain invoice, and every other rule follows from it. Below is the ATO list, a checklist to copy, a filled-in example with each line explained, and the GST maths. If you only want the finished document, the free invoice generator puts all of it on a PDF for you. No account, and nothing you type is kept.

Invoice or tax invoice? Check your GST registration first#

Registered for GST means a tax invoice. Not registered means a plain invoice, and you must not call it a tax invoice.

You have to register once your turnover reaches $75,000 a year, and you can register earlier if you choose. business.gov.au puts it plainly: an unregistered business uses the word "invoice" and must not use "tax invoice". A tax invoice tells a business customer they can claim back GST, and you never charged any.

So if you are under the threshold and have not registered, head the document "Invoice" and leave the GST line off. The ATO's tax invoice list below does not bind you, though most of it is still worth putting on. If you are not sure which side you are on, our GST registration guide settles it.

The 7 details a tax invoice must show#

The ATO lists seven details, plus one more for sales of $1,000 or more.

For a taxable sale under $1,000, the ATO says a tax invoice must show:

1. That the document is intended to be a tax invoice, which in practice means the words "Tax invoice" at the top
2. Your business or trading name
3. Your ABN
4. The date you issued it
5. A brief description of what you sold, including the quantity (if it applies) and the price
6. The GST amount, shown separately, or the words "Total price includes GST" when the GST is exactly one eleventh of the total
7. Which items GST applies to, if some lines are taxable and some are not

For sales of $1,000 or more, add the buyer's identity or ABN. A $480 gutter clean only needs your details. A $3,200 deck rebuild needs the customer's name as well. The ATO also lets you use the $1,000-plus format for every sale, which is the simpler habit.

If a customer asks for a tax invoice, you have 28 days to give it to them, unless the sale was $82.50 or less including GST.

A checklist to run before you send it#

The first eight items are the law for a GST-registered business. The last three are what get you paid.

• "Tax invoice" at the top (or "Invoice" if you are not registered for GST)
• Your business name
• Your ABN
• Date issued
• Each job or item described, with quantity and price
• GST shown as its own line, or "Total price includes GST"
• GST-free items marked, if you have any
• Customer's name, on anything $1,000 or more
• An invoice number you have not used before
• A due date
• How to pay you: BSB and account number, or a card payment link

A worked example, line by line#

Here is a filled-in tax invoice for a deck repair over $1,000, so the customer row applies. The business and customer are made up, and the ABN is a placeholder. Use your real one.

If the same invoice had a GST-free item, you would mark which lines the GST applies to.

Adding GST: the maths both ways#

Add 10% to a price that excludes GST. Divide a price that includes GST by 11 to find the GST inside it.

If you priced the deck job at $1,180 plus GST, the GST is $1,180 x 10% = $118, and the total is $1,298.

If you told the customer "$1,298 all up", the GST inside that figure is $1,298 ÷ 11 = $118, and the price before GST is $1,180.

The mistake to avoid is taking 10% off a price that already includes GST. Ten per cent of $1,298 is $129.80, which overstates the GST by $11.80, and that error carries through to your BAS. Our free GST calculator does both directions if you would rather not do it in your head.

The 47% trap: leave your ABN off and a business pays you just over half#

A business paying you more than $75, excluding GST, without your ABN must withhold 47% and send it to the ATO.

That is the ATO's no-ABN withholding rule, and the builder or property manager paying you has no choice about it. A payer who skips it can be hit with a penalty equal to the amount they should have withheld.

For you it plays out like this. You finish a $2,000 job, they pay $1,060, and the other $940 sits with the ATO until you claim it back through your tax return.

The fix costs nothing. Put your ABN in your invoice template so it is on every invoice without you thinking about it. The statement by a supplier form exists for genuine hobby or private activity, but if you are invoicing trade work it does not apply to you.

Getting the invoice right is half the job#

A correct invoice gives a slow payer no excuse, but it does not make them pay. Around 44% of small-business invoices in Australia are paid late, and most of those were valid invoices.

What shortens the wait is a due date the customer can see, your payment details on the invoice, and a follow-up the day after it falls due. If you do not have a template yet, fill in the invoice generator once and keep the PDF as your starting point.

FAQ#

Do I have to put GST on my invoice if I am not registered?

No. If you are not registered for GST you cannot charge it, and you must not call the document a tax invoice. Send a plain invoice headed "Invoice" with no GST line, and register first if you have reached the $75,000 threshold.

Do I have to put my address on an invoice?

No. The ATO's seven details identify you by business name and ABN, not by address, and many sole traders working from home leave it off. A phone number or email is still worth adding so the customer can query the invoice instead of sitting on it.

What happens if I forget my ABN on an invoice to another business?

If the payment is more than $75 excluding GST, the business must withhold 47% and send it to the ATO. You claim that amount back through your tax return, which can take months. Put your ABN in your template once and it cannot happen.

Do I need to issue a tax invoice for a small job?

Only if the customer asks, and not at all for sales of $82.50 or less including GST. Above that, a GST-registered business must provide one within 28 days of the request.

Does the customer's name or ABN have to be on every invoice?

Only on sales of $1,000 or more, and the buyer's name is enough. Putting it on every invoice anyway means a job that creeps over $1,000 never catches you out.

This is general information, not tax advice. For your situation, check the ATO pages linked above or ask your BAS agent.