What Constitutes a Tax Invoice?

Under Australian GST law, a document constitutes a tax invoice when it meets all the requirements set out in the A New Tax System (Goods and Services Tax) Act 1999. Without the required fields, it's just a regular invoice — even if you call it a tax invoice.

To constitute a valid tax invoice under $1,000, the document must include:

  • The words "Tax Invoice" displayed clearly
  • The supplier's identity (business or trading name)
  • The supplier's ABN
  • The date of issue
  • A brief description of items supplied, including quantity and price
  • The GST amount, or a statement that the total price includes GST
  • The total price payable

For tax invoices $1,000 or more, the document must also include:

  • The recipient's identity or ABN

If the invoice is missing any required field, the ATO can treat it as invalid and your buyer may lose the right to claim a GST input tax credit. Recipient-created tax invoices and adjustment notes have additional rules. InvoiceSonic's tax invoice template includes every required field by default.

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Related Questions

What Information Needs to Be on a Tax Invoice? What Is Required on a Tax Invoice?
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