How to Write an Australian Invoice Without GST

If you are not registered for GST, your Australian invoice should show the agreed price only, without adding 10% GST. Include your seller details, your ABN if you have one, the invoice date and number, a clear description of what you supplied, the total due in AUD, payment terms, and a note that no GST has been charged because you are not registered for GST.

A common mistake is taking an agreed price of A$450 and turning it into A$495 by adding GST when you are not registered. If you are unregistered, the invoice total stays A$450.00.

If you want a starting format, a no GST invoice template is the right base.

What to include on an invoice without GST

Keep the document practical and clear. For most ordinary business invoices, include:

That is enough to make the invoice understandable to the customer and consistent with the basic invoicing guidance from the Australian government invoicing guidance.

A simple wording line you can use is:

No GST has been charged because the supplier is not registered for GST.

This helps the customer see that the missing GST line is deliberate, not an error.

ABN and GST registration are different

A lot of confusion starts here: having an ABN is not the same as being registered for GST.

You can have an ABN and still be not registered for GST. The ATO material on registration makes that distinction clear: ATO guidance on when GST registration is needed.

For invoice writing, the practical rule is simple:

• An ABN on the invoice does not mean you must charge GST.
• If you are not GST-registered, you should not add GST.

So if a customer says, “Please add GST because you have an ABN,” that request does not change your registration status.

If you do not have an ABN, invoicing can raise separate issues, including withholding and business structure questions. Those are fact-specific, so it is sensible to check your actual position rather than rely on a client template.

Worked example: the correct A$450 invoice

Assume a fictional sole trader, Harbour Copy Studio, is not registered for GST and completed a one-off editing job. The agreed price is A$450.00.

Here is the correct invoice presentation. Replace all bracketed fields with verified details before sending, and add your actual payment instructions:

And here is the incorrect version:

That second version is wrong because it treats the invoice as though GST is being charged on top of the agreed amount. If the supplier is not GST-registered, the customer should pay A$450.00, not A$495.00.

You do not always need to show a separate GST line of A$0.00. Some businesses leave out the tax column and rely on the note instead. Either approach can work, as long as the result is clear and the total stays at A$450.00.

If you want a ready-made structure for this kind of invoice, use a no GST invoice template.

Wording you can reuse

Replace every bracketed item with your actual details before using this wording on an invoice:

Supplier: [Business name]
ABN: [your ABN, if applicable]
Invoice date: [date]
Invoice number: [number]
Description: [goods/services supplied]
Total due: A$[amount]
Payment terms: [terms]
No GST has been charged because the supplier is not registered for GST.

Keep it simple. The invoice does not need a long tax explanation. Its job is to show who supplied what, when, and how much is payable.

If you create invoices digitally, check the tax setting before sending so a default GST line is not added by habit.

Not charging GST is not the same as GST-free

These terms are often mixed up, but they are not interchangeable.

A supplier who is not registered for GST is not charging GST because of their registration status. A supplier who is registered may sometimes make a GST-free supply under the tax rules. Those are different situations.

Why that matters on an invoice:

• If you are unregistered, do not describe the sale as GST-free just because no GST appears.
• If you are registered, whether a supply is taxable or GST-free depends on the legal treatment of that supply.

This article is only about the first case: writing an invoice when the supplier is not GST-registered.

If your real question is whether you should register in the first place, read Do I Charge GST Under $75,000? The Threshold Explained.

Two edge cases that cause problems

A client asks for a “tax invoice” anyway

Some customers use “tax invoice” as a generic label for any invoice. But their internal wording does not change your GST status.

If you are not GST-registered, issue an accurate invoice showing the correct amount and the note that no GST has been charged. You can still add ordinary business details they need, such as a purchase order number, contact name, or cost centre, without implying GST registration.

You become GST-registered partway through the work

This needs care. If your registration status changes around the time you supplied the work, the correct treatment can depend on timing and facts. Do not assume you can simply relabel earlier invoices or add GST afterwards without checking.

Review the actual dates and confirm the treatment with your accountant if there is any doubt.

If the immediate issue is that GST has already been added when it should not have been, the more useful next step is Correct an Invoice That Charged GST by Mistake.

Terms, records, and final checks before sending

Even without GST, payment terms still belong on the invoice. A short line such as “Due on receipt” or “Pay within 7 days” is enough if it matches your arrangement.

Before sending, make sure:

For records, keep the sent invoice, the agreed scope or quote, and your payment confirmation. An invoice is useful evidence, but it does not by itself establish debt validity or tax treatment. Good recordkeeping still matters.

If you use software, features such as PDF export, saved client details, status tracking, and reminders can help you stay organised, but they do not determine whether you are registered for GST. Tracked views can show that an invoice email was opened, but they do not prove payment.

The core rule is straightforward: when you are not GST-registered, invoice the real commercial amount only, and say so clearly. For most suppliers, that means a normal invoice for the agreed price, accurate business details, and a short note that no GST has been charged.

Sources

• Australian government invoicing guidance
• ATO guidance on when GST registration is needed
• ATO tax-invoice guidance