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ATO Compliance Guide 2026

Tax Invoice Requirements AUYour 2026 ATO Checklist

Not GST-registered yet?

Only businesses registered for GST (required once turnover reaches A$75,000) may charge GST and use the words 'Tax Invoice'. Below that threshold, issue a plain 'Invoice' with no GST line.

Everything you need to know about Australian tax invoice requirements, ABN and GST invoice fields, and the practical tools to create one correctly. Start with the checklist, then use the free tax invoice template or GST calculator when you are ready to send.

Definition

What is a Tax Invoice?

A tax invoice is the document a GST-registered business issues so the buyer can claim back the GST they paid. The ATO requires specific details on it, scaled to the value of the sale - the checklist below walks through each threshold. If you are contracting as an individual, check what counts as a taxable sale before you invoice your first client.

Why These Invoice Details Matter

Your customers need a valid tax invoice to support their own GST claims. If your invoice is missing required details, your customer may not be able to claim the GST, which can slow payment and create avoidable back-and-forth. Download the free tax invoice template AU or read our ABN invoicing guide to get every field right the first time.

Compliance Checklist

ATO Tax Invoice Requirements

Sales of A$82.50 or less

ATO tax invoice threshold

No tax invoice is required unless the buyer asks for one - you then have 28 days to provide it.

  • A regular receipt or sales record is enough for most of these smaller sales

  • Keep your own record of the date, description, and amount for GST reporting

  • If the buyer requests a tax invoice, the same seven-detail rule below applies

  • Not GST-registered? Never charge GST regardless of sale size

Sales over A$82.50 and under A$1,000

ATO tax invoice threshold

A GST-registered supplier must issue a tax invoice with all seven required details.

  • The words "Tax Invoice" stated prominently

  • Supplier's identity (business/trading name)

  • Supplier's ABN

  • The date the invoice was issued

  • A brief description of the goods or services (with quantity where applicable) and the price

  • The GST amount, shown separately or as "Total price includes GST"

  • The extent each sale is a taxable sale, if any line items are GST-free

Sales A$1,000 and over

ATO tax invoice threshold

Higher-value invoices need the same seven details plus the buyer's identity or ABN.

  • All seven details required for the A$82.50-A$1,000 tier

  • Buyer's identity (name) or ABN

  • Especially important for B2B invoicing and larger trade jobs

  • Enough detail for both parties to support their GST records later

Need a compliant invoice right now?

Don't worry about meeting all these requirements manually. Start with the free tax invoice template AU, or sign up for Invio to have GST and ABN details handled automatically on every invoice.

Step-by-Step

How to Calculate GST on Your Invoice

Adding GST to a Price

Multiply the GST-exclusive price by 1.1

Example: $100 service

$100 × 1.1 = $110.00

GST amount: $10.00

Finding GST in a Total

Divide the GST-inclusive price by 11

Example: $110 total

$110 ÷ 11 = $10.00

GST amount: $10.00

Don't want to calculate GST manually? Invio does it automatically for every invoice.

Caution

Common Tax Invoice Mistakes to Avoid

Missing ABN

Include your 11-digit ABN on every tax invoice - it is a mandatory field, not optional

"Tax Invoice" while not GST-registered

Only GST-registered businesses may use this wording and charge GST

GST calculation errors

Use software like Invio to automatically calculate 10% GST

Missing buyer ABN on large invoices

For invoices A$1,000+, always include the buyer's identity or ABN

Unclear GST breakdown

Show GST separately or clearly state "Total price includes GST"

Wrong invoice date

Use the date you issue the invoice, not the work completion date

Compliance Hub

Go FromRules to Invoices

Generate a compliant invoice

Turn the rules into a proper ATO-ready invoice in under a minute.

Download a tax invoice template

Use the free tax invoice template AU if you want a quick offline starting point.

Check GST amounts

Work out the 10% GST before you send the invoice.

Start with Invio

Move from one-off admin to a repeatable invoicing flow.

FAQ

Frequently Asked Questions

What are the tax invoice requirements in Australia?
GST-registered sellers need to issue a tax invoice for taxable sales over A$82.50. The exact details required depend on the value of the sale: sales over A$82.50 and under A$1,000 need seven specific details, and sales of A$1,000 or more need those seven details plus the buyer's identity or ABN.
Do I need to write "Tax Invoice" on my invoice?
Yes, if you are GST-registered and the sale is over A$82.50 - the words "Tax Invoice" must be stated prominently. If you are NOT GST-registered, you should never use the words "Tax Invoice" or charge GST - issue a plain "Invoice" instead.
What are ATO invoice requirements for GST records?
ATO tax invoice requirements depend on the value of the sale. Above A$82.50, invoices need the supplier's identity, ABN, the date, a description of the goods or services, and the GST amount (shown separately or as "Total price includes GST"). Above A$1,000, the buyer's identity or ABN is also required.
Where can I get a tax invoice template for Australia?
Invio provides a free Australian tax invoice template and a free GST calculator. You can also sign up for Invio when you want saved clients, invoice numbering, and GST calculations handled automatically.
What is the GST rate in Australia?
The standard GST rate in Australia is 10%. GST-registered businesses generally add this to most taxable goods and services, and GST is 1/11 of the GST-inclusive total.
When do I need to provide a tax invoice?
You must provide a tax invoice for any taxable sale over A$82.50 if the buyer asks for one. If a buyer requests a tax invoice, you have 28 days to provide it. In practice, most GST-registered businesses issue the tax invoice with every sale so nobody has to chase paperwork later.
Can I issue an invoice if I'm not GST registered in Australia?
Yes - you can still issue a regular invoice for your work. But you must not charge GST, and you must not use the words "Tax Invoice" or present the sale as a taxable supply if you are not GST registered.
How long do I need to keep invoice and GST records in Australia?
The ATO generally requires you to keep tax records, including invoices and supporting GST information, for at least 5 years from whichever is later of when the record was made or the transaction completed. This applies to both invoices you issue and records you receive from suppliers.
What's my ABN?
Your ABN (Australian Business Number) is an 11-digit number issued by the Australian Business Register when you register your business. It is what identifies your business on a tax invoice - not a Tax File Number (TFN), which is a separate personal/entity income-tax identifier and should not appear on customer-facing invoices. An IRD number is a New Zealand concept and does not apply in Australia - the required field on an Australian tax invoice is your ABN. See the ATO tax invoice checklist above for the full list of required fields, or our dedicated ABN invoicing guide for the format and the no-ABN withholding rule. For advice specific to your circumstances, refer to ato.gov.au.
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