Can You Invoice Without an ABN?

Yes, you can issue an invoice without an ABN — but if you're carrying on an enterprise and the invoice is over $75 (excluding GST), the client is legally required to withhold 47% of the payment under the ATO's No-ABN Withholding rule. In practice, that means most Australian businesses need an ABN to invoice properly.

You can invoice without an ABN when:

  • Selling a one-off personal item that isn't part of a business
  • Engaging in a hobby with no commercial intent
  • The work is genuinely casual employment (use a Statement by a Supplier form)

If you regularly invoice clients and don't have an ABN:

  • Clients will withhold 47% and remit it to the ATO
  • You won't be able to claim some business deductions
  • You'll struggle to register for GST when you cross the $75,000 threshold

Applying for an ABN is free at abr.gov.au and usually takes minutes. If you're not eligible for an ABN but still need to be paid, complete the ATO's "Statement by a Supplier" form so the client doesn't have to withhold. InvoiceSonic supports both ABN and non-ABN workflows.

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