Does your invoice meet ATO requirements?

Seven things have to appear on a valid Australian tax invoice, and an eighth once the sale reaches $1,000. Work down the list against an invoice you have actually issued.

0 of 7

7 items are missing

  • It says "Tax invoice"
  • Your business name or trading name
  • Your ABN
  • The date it was issued
  • What was sold, with quantity and price
  • The GST amount, or a statement that the total includes GST
  • Which items are taxable

The one that costs money

A missing ABN is not a formatting problem. Where a business customer receives an invoice without one, they may be required to withhold 47% of the payment and send it to the ATO. You would be paid less than half, and getting it back means waiting until you lodge. Every other item on the list is compliance; this one is cash flow.

Common questions

What has to be on a tax invoice in Australia?
For a taxable sale under $1,000 the ATO requires seven things: that the document is identifiable as a tax invoice, the seller's identity, the seller's ABN, the date it was issued, a brief description of the items sold including quantity and price, the GST amount or a statement that the total includes GST, and which items on the invoice are taxable.
What changes for invoices of $1,000 or more?
One extra requirement: the buyer's identity or their ABN. Everything else stays the same.
What happens if my ABN is missing from an invoice?
A business customer may be required to withhold 47% of the payment and remit it to the ATO. That is why a missing ABN causes real problems rather than merely looking untidy - it can leave you paid less than half your invoice.
Can I issue a tax invoice if I am not registered for GST?
No. Only a business registered for GST issues tax invoices, because there is no GST on the sale to account for. You issue an ordinary invoice instead, and you must not show a GST amount or describe it as a tax invoice.
Do I have to show GST as a separate line?
No. Either showing the GST amount separately or stating "Total price includes GST" satisfies the requirement.
How long do I need to keep invoices?
Generally five years from the date the record was prepared or the transaction completed, whichever is later.

General information only, current at the time of writing. It is not tax advice and does not account for your circumstances. For anything that matters, check with your accountant or the ATO.

Or have it right every time

BookAndGo builds the invoice from the appointment, so the eight items are simply there. Your ABN and business details come from your settings, the GST is worked out for you, and the numbering runs in sequence without you tracking it.

  • Your ABN and business name on every invoice
  • Sequential numbering, no spreadsheet to keep
  • GST at 10% (AU) or 15% (NZ), or omitted if you are not registered
  • Issued automatically on completion, receipts sent on payment
See how invoicing works
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