ABN Invoice Template

What an ABN invoice must include

An ABN invoice is any invoice that shows the seller's Australian Business Number. What else it legally needs depends on one thing: whether you're registered for GST. Many template sites mix up what the law requires with what's simply good practice, so here they are separately.

If you're registered for GST (a tax invoice)

The ATO says a tax invoice for a sale under $1,000 must let the buyer clearly work out these 7 details:

1. That the document is intended to be a tax invoice (print the words "Tax invoice").
2. The seller's identity.
3. The seller's ABN.
4. The date the invoice was issued.
5. A brief description of what was sold, including the quantity (if applicable) and the price.
6. The GST amount, shown separately or, if GST is exactly 1/11 of the total, the statement "Total price includes GST".
7. The extent to which each item on the invoice is a taxable sale.

For sales of $1,000 or more, a tax invoice must also show the buyer's identity or ABN. If a customer asks for a tax invoice, you must provide one within 28 days, unless the sale was $82.50 or less including GST. Source: ATO, Tax invoices.

If you're not registered for GST (a regular invoice)

business.gov.au is clear that there's no law setting out what a regular invoice must contain, with two exceptions: it must not be called a "tax invoice", and because you don't charge GST, your invoice needs to show that GST was not included. A line such as "No GST has been charged" is the common way to do that; it's practice, not prescribed wording.

Recommended on every invoice (not legally required)

• A unique invoice number. Not one of the ATO's 7 required details, but business.gov.au recommends it and you'll need it to match payments.
• A due date and payment terms, such as 7, 14, 21 or 31 days.
• How to pay: BSB and account number, PayID, or a card payment link.
• Your contact details and the client's name and address.

The free business.gov.au how-to-invoice guide walks through both invoice types. Several popular template sites list the invoice number as compulsory or require the buyer's ABN on every invoice; neither is correct.

ABN invoice sample: with GST and without GST

Here are the two versions of the same job. On the left, a GST-registered sole trader issuing a tax invoice for $1,000 or more, so the buyer's ABN is included. On the right, a sole trader under the $75,000 GST threshold issuing a regular invoice. The live template above switches between these when you turn GST on or off.

Notice the two differences: the heading ("Tax invoice" only when GST-registered) and the GST line. Everything else, including the ABN, appears on both. The ABN in these samples is a dummy number in the correct format; always use your own.

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Can you invoice without an ABN? The 47% rule

You can send an invoice without an ABN, but it usually costs you. When a business pays a supplier who hasn't quoted an ABN, and the payment is more than $75 excluding GST, the payer generally has to withhold 47% of the payment (the top marginal tax rate plus the Medicare levy) and send it to the ATO. You only get that money back when you lodge your tax return.

• The payer can't pay you in full on the promise that you'll supply an ABN later.
• Splitting one $150 job into two $75 invoices doesn't avoid withholding. Genuinely separate small sales do.
• You can quote your ABN on the invoice, a quote, a receipt, an email or your letterhead. Regular suppliers can quote it once per period.

There are exceptions. A supplier who isn't carrying on an enterprise, such as someone selling as a hobby or making a wholly private or domestic sale, can give the payer a Statement by a supplier. The same form covers suppliers under 18 earning $350 a week or less, payments of $75 or less excluding GST, wholly input-taxed supplies and exempt income. It can't be used by anyone entitled to an ABN for that activity, or by employees and labour-hire workers. The payer keeps the statement for 5 years.

Never quote a cancelled ABN, or someone else's. Source: ATO, Withholding if ABN is not provided.

ABN and GST registration are separate

An ABN tells clients and the ATO you're running a business. GST registration is a separate step, and it's what changes your invoice from "Invoice" to "Tax invoice". You must register for GST:

• when your GST turnover reaches $75,000 or more, measured either as this month plus the previous 11 months, or this month plus the next 11 months (projected);
• at $150,000 for non-profit organisations;
• if you provide taxi, limousine or ride-sourcing travel, whatever your turnover.

You have 21 days from reaching the threshold to register, and you need an ABN first. If you register voluntarily, you generally stay registered for at least 12 months. From the date your registration starts, charge GST on taxable sales and label your invoices "Tax invoice". If you miss the threshold, you may owe GST on past sales whether or not you charged it. Source: ATO, Registering for GST.

Not sure what to set aside? The sole trader tax calculator estimates income tax and Medicare on what you invoice.

How to fill in the ABN invoice template

1. Add your business name and ABN. An ABN is 11 digits; the ABN checker on this page tests the format and checksum. Confirm yours, and whether you're registered for GST, on ABN Lookup.
2. Turn GST on only if you're registered. With GST on, the document is labelled "Tax Invoice" and 10% is added to each line. With it off, it stays an "Invoice".
3. Add your client. For a tax invoice of $1,000 or more, include their business name or ABN.
4. Set an invoice number, issue date and due date. Continue your existing numbering so every invoice is unique.
5. Describe each item with a quantity and price. For mixed invoices, mark which items are GST-free.
6. Add payment details: BSB and account, PayID, or a payment link, plus your terms.
7. Download the PDF and email it. A PDF tax invoice is valid as long as it contains the required details.

Your first PDF is free with no signup. A free account then gives you 3 invoices a month, and Pro removes the limit and adds reminders and open tracking. Prefer to start from a document? Use the sole trader invoice template or the invoice generator for Australia.

Working out GST on an ABN invoice

GST is 10% of the GST-exclusive price, which means it's 1/11 of a GST-inclusive price.

Rounding: on an invoice with one taxable item, round GST to the nearest cent, rounding 0.5 cents up. With several items, you can round the total GST for the invoice, or round each taxable item; you and your customer don't have to use the same method. If GST is exactly 1/11 of the total, you can print "Total price includes GST" instead of a separate GST line.

Use the GST calculator to check a figure, or see how to add GST to an invoice.

Payment terms and getting paid on time

Payment terms are part of your agreement with the client, so put them on the invoice and in your quote or contract. business.gov.au gives 7, 14, 21 or 31 days as typical credit terms; many sole traders use 7 or 14 days.

Big clients are slow payers. Under the Payment Times Reporting Scheme, large businesses took an average of 64 days to pay 95% of their small-business invoices in the first half of 2025, up from 58 days (Payment Times Reporting Regulator, Feb 2026). Three things on the invoice help:

• The client's purchase order or job reference, if they gave one. Invoices without it are often held up.
• A clear due date rather than just "14 days".
• PayID or bank details right next to the total, so the client's accounts team can pay without asking.

If an invoice goes overdue, see your rights on overdue invoices in Australia.

Get, check and keep: ABN Lookup and record keeping

• Getting an ABN is free through the Australian Business Register. If your online application is complete, you usually get your ABN immediately. You must be carrying on a business or enterprise to be entitled to one, and you must update your details within 28 days of a change.
• Check any ABN, and whether it's registered for GST, on official ABN Lookup before you charge or pay GST.
• Keep invoices for 5 years, unaltered, in English or easily converted to English. Digital copies are fine; companies have a 7-year requirement under ASIC.
• eInvoicing is optional for small business. A PDF emailed to a client is not an eInvoice; eInvoices travel between accounting systems over the Peppol network.

Register at business.gov.au: Register for an ABN.

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