Can You Claim GST Without a Tax Invoice?

For most purchases, you need a valid tax invoice to claim a GST input tax credit on your BAS. There are limited exceptions where a tax invoice isn't required — small purchases, certain agency arrangements, and a few specific situations approved by the ATO.

When you don't need a tax invoice:

The total purchase is $82.50 (GST inclusive) or less — keep alternative records like a receipt
You're using a recipient-created tax invoice (RCTI) arrangement
The supply was through an agent and a different document covers it
Specific ATO determinations cover the industry (e.g. some primary production)

For purchases of $82.50 or less, the ATO expects you to keep at least one record showing:

The supplier's identity and ABN
The date of supply
A description of the goods or services
The amount paid (including GST)

If you've lost a tax invoice or never received one, contact the supplier and request a copy — they must provide it within 28 days. Without a valid tax invoice for purchases over $82.50, you can't legally claim the GST credit. InvoiceSonic helps you keep digital copies of every invoice issued.

Can You Claim GST Without a Tax Invoice?

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