Tax invoice requirements in Australia: the seven details the ATO asks for

Published 6 October 2026 · Freelancing and getting paid

If you are registered for GST in Australia, a business customer needs a tax invoice from you to claim the GST back. If a customer asks for one, you must provide it within 28 days, unless the sale was $82.50 or less including GST.

The seven details for sales under $1,000

1. That the document is intended to be a tax invoice, usually by putting those words at the top.
2. Your identity, such as your business name.
3. Your Australian business number (ABN).
4. The date the invoice was issued.
5. A brief description of what you sold, with the quantity if relevant, and the price.
6. The GST amount, or a statement such as "Total price includes GST" when the GST is exactly one eleventh of the total.
7. The extent to which each sale is taxable, when the invoice mixes taxable and GST-free items.

Sales of $1,000 or more

Tax invoices for sales of $1,000 or more must also show the buyer's identity or ABN. An invoice that meets this higher standard is valid for smaller sales too, so it is simplest to always include the buyer.

If you are not registered for GST

Do not call the document a tax invoice and do not add GST. Issue an ordinary invoice that shows your ABN, if you have one.

GST rate

GST is 10%. On a GST-exclusive price of $1,000, the GST is $100 and the total $1,100; on a GST-inclusive total, the GST is one eleventh of it.

Free template

The free invoice template can be titled "Tax invoice", show your ABN, the buyer's details and each item with its quantity and price, and works out the GST when you enter a rate of 10. Untick the tax option for GST-free work, or use it without the tax invoice title if you are not registered.

General information, not tax advice. Check the ATO's current guidance or a registered tax agent for your situation.

Sources

• Australian Taxation Office: Tax invoices

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