You don't strictly need an ABN to issue an invoice, but if you're carrying on an enterprise in Australia and the invoice is over $75, the client must withhold 47% of the payment under the No-ABN Withholding rule unless you quote one. So in practical terms — yes, you almost always need an ABN.
When you need an ABN:
When you might not need one:
Applying for an ABN is free at abr.gov.au and usually takes just a few minutes. You can then start invoicing immediately. Once you have it, display your ABN clearly on every invoice next to your business name. InvoiceSonic stores your ABN once and adds it to every invoice automatically.
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