When Is a Tax Invoice Required?

A tax invoice is required when a GST-registered Australian business makes a taxable sale of more than $82.50 (GST inclusive) and the buyer asks for one. The seller must provide it within 28 days of the request — though most businesses issue tax invoices automatically with every sale.

You must issue a tax invoice when:

You're registered for GST in Australia
The sale is $82.50 or more (GST inclusive)
The buyer requests one (even retrospectively, within 28 days)
You're making a taxable sale — not a GST-free or input-taxed sale

You don't need to issue a tax invoice when:

You're not GST registered (issue a standard invoice instead)
The sale is under $82.50 (though one is still good practice)
The sale is wholly GST-free (basic food, education, certain medical)
Recipient-created tax invoices apply — the buyer issues it instead

Buyers can't claim a GST input tax credit without a valid tax invoice, so issuing them promptly helps your clients with their BAS too. InvoiceSonic generates ATO-compliant tax invoices for free.

When Is a Tax Invoice Required?

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