How to Create a Tax Invoice in Australia

To create a tax invoice in Australia, confirm you are registered for GST, then include the ATO's required details: the words "Tax Invoice", your business name and ABN, the issue date, a description of what you supplied, the GST (or a statement that the total includes GST) and the total price. For sales of A$1,000 or more, add the buyer’s identity or ABN. The steps below walk through each part with a worked example.

Step 1: Check whether you need a tax invoice

Only GST-registered businesses issue tax invoices. Registration is compulsory once your GST turnover reaches A$75,000 (A$150,000 for non-profits), and taxi and ride-sourcing drivers must register from the first dollar. An ABN on its own does not make you GST-registered.

Buyers need a valid document from you to claim GST credits, so a registered supplier must provide one within 28 days if asked for a taxable sale over A$82.50 including GST. See the ATO's guidance.

Step 2: Add the required details

The ATO requires enough information to identify the seller, what was sold, the date, the price and the GST. In practice, include:

• The words "Tax Invoice" at the top
• Your business or trading name and ABN
• The issue date and a unique invoice number
• A description, quantity and price for each item
• The GST, or "Total price includes GST"
• The total amount payable in AUD
• For sales of A$1,000 or more: the buyer’s identity or ABN

Specific details your customer may request — a purchase order number, project code or site address — are helpful but do not replace the required fields.

Step 3: Build the invoice line by line

Work top to bottom:

1. Business name, ABN, address, email and phone number.
2. Customer name and address (and ABN for sales of A$1,000 or more).
3. Issue date, invoice number and due date.
4. Each item with description, quantity and unit price.
5. Subtotal, GST and total.
6. How and when to pay.

For services, describe the work clearly enough to distinguish it from other jobs in the same month. For goods, use item names that match what was delivered.

Step 4: Check the GST calculation

This example assumes a GST-registered supplier making a taxable sale.

To add GST to a GST-exclusive price, multiply by 1.1. To find the GST inside a GST-inclusive price, divide by 11 — A$220 ÷ 11 = A$20. If an invoice mixes taxable and GST-free items, show which items include GST. See how to add GST to an invoice for more worked examples, or a filled-in tax invoice sample.

Step 5: Add payment methods and terms

Many payments are delayed because the document is hard to process, not because the maths is wrong. State:

• Payment methods: bank transfer (BSB and account number), PayID, or a card payment link
• Due date and terms, such as 14 days
• The reference to use, usually the invoice number

A short line helps: "Please pay by bank transfer to the account below and quote the invoice number as your reference."

Step 6: Watch two common mistakes

You have an ABN but are not registered for GST

Do not title the document "Tax Invoice" or add GST. Issue a standard invoice showing your ABN and the total. If you register later, update your template.

The customer adds their own reference fields

Larger customers often ask for a PO number or approver name. Add them, but keep the required details. A PO number does not identify the buyer for sales of A$1,000 or more.

Step 7: Keep the version you send

Keep a copy of every document you issue for five years, as the ATO requires for business records. If you need to correct one after sending, issue an adjustment note or a replacement rather than editing the original quietly.

Professional tax invoice format: a quick layout

A professional layout puts your business details and the title at the top, the customer and invoice details beneath, the line items in the middle, the totals block on the right with GST on its own line, and payment details at the bottom. Keep it to one page where possible and send it as a PDF.

For a ready layout, use the ABN invoice template with GST and no-GST options. For background, read what is a tax invoice, GST and ABN rules on invoices and the pre-send checklist.

Final check before sending

• Correct document type for your GST status and the sale
• "Tax Invoice" shown if it is one
• Business name and ABN
• Correct date and unique invoice number
• Buyer name or ABN for sales of A$1,000 or more
• Clear descriptions, quantities and prices
• GST matches the maths
• Total payable in AUD and how to pay
• A saved copy of the exact version sent

General information only, not tax advice. For the government overview, see business.gov.au's invoicing guide.