What to Include on an Invoice (Australian Checklist)

The 12 core fields every invoice should include

Whether you are a sole trader, contractor, or company, these are the fields a buyer expects to see — and that the ATO will look for in an audit. The first 8 are required on a tax invoice if you are GST-registered; the rest are best practice.

1. 1
   Header label

   Either "Tax Invoice" (if GST-registered) or "Invoice". Use the largest type on the page.
2. 2
   Your business name and ABN

   Legal business name plus your 11-digit ABN. If trading under a different name, write "[Trading Name] trading as [Legal Name]".
3. 3
   Your contact details

   Business address, email, and phone number — at minimum enough for the buyer to contact you if something is wrong.
4. 4
   Buyer's name and address

   Their full legal business name. For sales of $1,000+ GST-inclusive, include either their name, ABN, or address — pick at least one.
5. 5
   Unique invoice number

   Sequential, no gaps. The ATO expects an audit trail. INV-2026-001 is a typical format.
6. 6
   Issue date

   The date you issue the invoice (not the date the work was done — that goes in the line item description).
7. 7
   Line items

   A row per item: description, quantity, unit price, total. "Plumbing labour, 4 hrs @ $120/hr = $480" — never just "Services".
8. 8
   Subtotal

   The pre-GST total of all line items.
9. 9
   GST amount

   If GST-registered, show GST as a separate line at 10%. If not registered, do not show or charge GST.
10. 10
    Total payable

    The full GST-inclusive amount the buyer owes, in AUD.
11. 11
    Payment terms

    "Due 14 days from invoice date" — specific number of days, not "ASAP". Add a late-fee clause if you want enforceability.
12. 12
    Payment details

    BSB and account number for bank transfer. Optionally a PayID, BPAY biller code, or Stripe link.

Tax invoice vs regular invoice — what changes

A tax invoice is what you must issue if you are GST-registered and the sale is $82.50 or more (GST-inclusive). It has three extra requirements on top of the standard 12 fields above:

• The words "Tax Invoice" must appear prominently — usually as the document header.
• GST must be shown on its own line (or the words "Total price includes GST" if you do not break it out).
• If the GST-inclusive total is $1,000 or more, the buyer's identity (name, ABN, or address) is mandatory — not optional.

A regular invoice applies when you are not GST-registered or when the sale is under $82.50. It must not include the words "Tax Invoice" or show any GST. Doing so is misleading and the ATO can penalise it.

See our full tax invoice guide for the legal definition and the ATO field list.

What sole traders should include

Sole traders use the same 12 fields above, with a few practical adjustments:

• Business name vs your own name. If you registered a business name with ASIC, use "[Your Name] trading as [Business Name]". If you trade under your own name, just use your name.
• ABN is non-negotiable. Without your ABN displayed, the buyer can withhold 47% of the payment under the ATO's "no-ABN withholding" rule.
• GST registration is optional under $75,000. If your annual turnover is below the threshold and you have not voluntarily registered, issue a regular invoice — not a tax invoice — and do not charge GST.
• Net 7 is the new normal. Sole traders should use shorter terms than corporate suppliers; 7 or 14 days is standard.

See our sole trader invoicing guide for examples.

Sales of $1,000 or more — what changes

When the GST-inclusive total is $1,000 or more, the ATO requires you to include the buyer's identity. You have three valid options — pick at least one:

• The buyer's name (full business name)
• The buyer's ABN
• The buyer's address

Showing all three is best practice. The reason: if your tax invoice is missing the buyer identifier on a sale over $1,000, the buyer cannot claim the GST credit — which means they will be back asking you to reissue it, and they will be slow to pay until you do.

Optional fields that improve cash flow

The 12 fields above are the foundation. The fields below are not required but consistently correlate with faster payment and fewer disputes:

• Due date in calendar form. "Due Tuesday, 11 June 2026" lands harder than "Net 14".
• PO number or job reference. Match what the buyer's accounts team needs to process the invoice without chasing you for it.
• Multiple payment paths. Bank, BPAY, PayID, Stripe — let the buyer pick.
• Late-payment clause. "1.5% interest per month on amounts overdue" is the Australian small-business standard. Enforceable when stated upfront.
• Logo and consistent branding. Reads as a real business; reduces invoice fraud suspicion on the buyer's side.
• Notes line. "Thanks for the work — please let me know if anything needs adjusting" is one short sentence that gets paid faster.

The fields people miss most often

Across thousands of Australian invoices, these are the most common omissions — and the cost of each one:

• Missing ABN. Buyer must withhold 47% of payment under no-ABN-withholding rules. You receive 53 cents on the dollar.
• Missing buyer identity on sales over $1,000. Invoice is invalid as a tax invoice; buyer cannot claim GST credit; reissue required.
• Vague line items. "Services rendered $1,500" can be rejected by the ATO in an audit and is the #1 trigger for client disputes.
• "Due on receipt" or "ASAP". Unenforceable in court; pick a number of days.
• Bank details only in the email body, not on the invoice. Accounts teams print the invoice to process it — they need the BSB and account number on the page itself.
• "Tax Invoice" header on a non-GST-registered invoice. Misleading under the GST Act; ATO can penalise.

Frequently asked questions

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