Australian tax invoice requirements: what the ATO expects on the page

The seven things a compliant tax invoice must show

For a taxable sale of less than A$1,000, the ATO expects a tax invoice to make seven things clear:

1. That the document is intended to be a tax invoice — in practice, the words "Tax invoice" displayed prominently, usually as the heading. 2. The seller's identity — your business or trading name. 3. The seller's ABN. 4. The date the invoice was issued. 5. A brief description of the items sold, including the quantity (where applicable) and the price. 6. The GST amount payable, if any. 7. The extent to which each sale on the invoice is a taxable sale — in other words, which lines carry GST and which do not.

Note what is not on that list. An invoice number is not legally required, though you should use one anyway for your own records and reconciliation. Your address, phone number and bank details are also not required, but leaving off payment details is a good way to not get paid.

Showing GST correctly: the one-eleventh rule

GST in Australia is 10%. Because Australian prices are conventionally quoted GST-inclusive, the GST component of a GST-inclusive total is one-eleventh of that total, not 10% of it. On a A$1,100 invoice, the GST is A$100 — one-eleventh of A$1,100 — not A$110.

You can satisfy requirements 6 and 7 in one of two ways. Either state the GST amount separately as its own line (for example, "Subtotal A$1,000 / GST A$100 / Total A$1,100"), or, where every item on the invoice is taxable and the GST is exactly one-eleventh of the total, use a statement such as "Total price includes GST". Both are acceptable. Showing the amount explicitly is generally kinder to whoever has to enter it into accounting software.

Sales of A$1,000 or more: identify the buyer

Once the total sale reaches A$1,000 or more, the tax invoice must additionally show the buyer's identity or their ABN. Their business name is enough; the ABN is not compulsory if you have named them.

This single extra field is the requirement most often missed by people who invoice occasionally, because a generic invoice template written for consumer sales rarely has a customer detail block. If you regularly sit near that threshold, the simplest approach is to always record the customer's name and ABN, whatever the value. There is no penalty for including more than the minimum.

Mixed supplies, timing and record-keeping

If an invoice mixes taxable items with GST-free ones — most basic food, many medical and educational supplies — the invoice has to make clear which items are taxable, show the GST amount, and show the total. A blanket "includes GST" line is not appropriate on a mixed invoice, because it overstates the taxable portion.

On timing: if a customer asks you for a tax invoice, you are required to give them one within 28 days of the request. Separately, a GST-registered buyer generally needs to hold a valid tax invoice to claim a GST credit on a purchase costing more than A$82.50 including GST, which is why customers chase these documents so persistently.

There is also a variation called a recipient-created tax invoice (RCTI), where the buyer issues the document instead of the seller. RCTIs are only valid in defined circumstances and normally require a written agreement between the parties, so do not adopt one casually.

Where invoices commonly fall down

The recurring problems are simple: the heading says "Invoice" rather than "Tax invoice"; the ABN is missing or is the accountant's ABN rather than the entity's; GST has been calculated as 10% of a GST-inclusive figure instead of one-eleventh; or a sale over A$1,000 has no customer named on it.

One further point worth stating plainly: you may only issue a tax invoice and charge GST if you are registered for GST. If you are a sole trader under the A$75,000 turnover threshold and not registered, you must issue a plain invoice with no GST on it. Crossbill has separate presets for both situations so you don't have to remember which fields disappear.

This page is general information, not tax or legal advice. Rules and thresholds change — verify the current position on ato.gov.au or with a registered tax agent before relying on it.