Educational guide
How to Invoice in Australia
What an Australian tax invoice has to show, when GST registration applies and when a customer can ask for one, quoted from the ATO with each page's date.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In Australia, GST is run by the Australian Taxation Office (ATO). Its "How GST works" page (last updated 14 September 2026) says "Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia." Its "Registering for GST" page (last updated 14 September 2026) says you must register "when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more (the GST threshold)", and "You need to register within 21 days of your GST turnover exceeding the relevant threshold."
Once you're registered, the ATO's "Tax invoices" page (last updated 18 September 2026) says "If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less." It also says "Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following 7 details", running from "Document is intended to be a tax invoice" to "Extent to which each sale on the invoice is a taxable sale", and "Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN." For your own sales, check the ATO's guidance or ask a local accountant.
Worked example, with sample figures in Australian dollars (AUD): a GST-registered web developer bills a business client for 8 hours at $150.00 an hour, so $1,200.00 before GST, assuming the work is a taxable sale. At the rate in the ATO quote above ("a broad-based tax of 10%"), GST is $1,200.00 × 10% = $120.00, and the invoice total is $1,320.00. Because $120.00 is exactly one-eleventh of $1,320.00, the ATO lets the GST be shown "as a statement which says 'Total price includes GST'". At this amount the ATO's rule for "sales of $1,000 or more" applies, so the invoice also has to show "the buyer's identity or ABN".
In Billed, the invoice software page says: "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates."
Invoice checklist for Australia
Each item has a note on what to include and when it applies.
Shows it's a tax invoice
RequiredThe ATO's "Tax invoices" page (Australia, last updated 18 September 2026) lists "Document is intended to be a tax invoice".
Seller's identity and ABN
RequiredThe same ATO list (Australia, last updated 18 September 2026) includes "Seller's identity" and "Seller's Australian business number (ABN)".
Date issued
RequiredATO (Australia, last updated 18 September 2026): "Date the invoice was issued".
What was sold
RequiredATO (Australia, last updated 18 September 2026): "Brief description of the items sold, including the quantity (if applicable) and the price".
GST amount
RequiredATO (Australia, last updated 18 September 2026): "GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement which says 'Total price includes GST'".
Which sales are taxable
RequiredATO (Australia, last updated 18 September 2026): "Extent to which each sale on the invoice is a taxable sale".
Buyer's identity or ABN
Needed on larger sales. ATO (Australia, last updated 18 September 2026): "Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN."
Tax and regulatory themes in Australia
GST rate
The ATO's "How GST works" page (Australia, last updated 14 September 2026) says "Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia." It adds: "Some things don’t have GST included. These are called GST-free sales."
Registering for GST
The ATO's "Registering for GST" page (Australia, last updated 14 September 2026) says you must register "when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more (the GST threshold)", or "if your non-profit organisation has a GST turnover of $150,000 per year or more".
Tax invoices on request
ATO (Australia, last updated 18 September 2026): "If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less." The same page says "A tax invoice doesn't need to be issued in paper form."
Payment methods in Australia
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Australia
- If you aren't registered yet, watch your turnover. The ATO (Australia, last updated 14 September 2026) says "If you're not registered for GST, check each month to see if you've reached the GST threshold, or are likely to exceed it."
- Get your ABN first. The ATO (Australia, last updated 14 September 2026) says "Before you register, you need to have an Australian business number (ABN)."
- When one invoice mixes taxable and GST-free items, mark which is which. The ATO (Australia, last updated 18 September 2026) says "A tax invoice that includes taxable and non-taxable items, must clearly show which items are taxable." It also says "Items are non-taxable if they are GST-free or input-taxed."
Questions about invoicing in Australia
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Australia.
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At a glance
| Situation | What the ATO says (Australia) |
|---|---|
| GST rate | "Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia." (How GST works, last updated 14 September 2026) |
| Registration | You must register "when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more (the GST threshold)" (Registering for GST, last updated 14 September 2026) |
| Customer asks for a tax invoice | "If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less." (Tax invoices, last updated 18 September 2026) |
| Larger sales | "Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN." (Tax invoices, last updated 18 September 2026) |
When this isn't for you
Written for businesses in Australia that invoice day to day under GST. For recipient-created tax invoices, sales through agents, GST groups, imports or exports, see the ATO's guidance on those topics or ask a local accountant.