Do I have to show the GST amount separately?

Not always. The GST payable can be shown as its own amount, or — where the GST is exactly one eleventh of the total price — as a statement such as 'Total price includes GST'. Where a sale includes both taxable and GST-free items, the invoice must show which items are taxable and the total GST.

Do I need my customer's ABN on the invoice?

Only once the taxable sale reaches $1,000 or more, and then it is the buyer's identity or their ABN — one or the other, not necessarily both. Below $1,000 the buyer's details are good practice but are not on the ATO's required list.

Tax Invoice Requirements in Australia (ATO)

Q: What must an Australian tax invoice include?

For a taxable sale of less than $1,000 the ATO lists seven details: that the document is intended to be a tax invoice, the seller's identity, the seller's ABN, the date it was issued, a brief description of what was sold including quantity and price, the GST amount payable if any, and the extent to which each sale is taxable. For sales of $1,000 or more the buyer's identity or ABN is also required.

Q: Can I issue a tax invoice if I am not registered for GST?

Generally no. If you are not registered for GST you issue an invoice rather than a tax invoice, you must not charge GST, and the document must not state that the price includes GST. It can otherwise look the same and still show your ABN, the date and the work.

Q: How long do I have to keep invoices?

Australian businesses generally have to keep records that explain their transactions for five years from when the record was prepared or the transaction completed, whichever is later. Check the ATO's record-keeping guidance for your circumstances.

The checklist

This is the ATO's own list, in plain English. Work down it and your invoice is valid.

What must be on it	Under $1,000	$1,000 or more
That the document is intended to be a tax invoice — in practice, the words "Tax invoice"	Required	Required
Your identity — your business or trading name	Required	Required
Your ABN	Required	Required
The date the invoice was issued	Required	Required
A brief description of what was sold, including quantity where it applies, and the price	Required	Required
The GST amount payable, if any — shown separately, or as a statement that the total includes GST where the GST is exactly one eleventh of the total	Required	Required
The extent to which each sale is taxable — which matters when some items are GST-free	Required	Required
The buyer's identity or ABN	Not required	Required

Source: the ATO's tax invoices guidance. Read August 2026 — check the current page before relying on it.

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What it looks like when you are registered for GST

A single-page job invoice for a sparky, under $1,000. Every required element is marked.

Tax Invoice 1 · says what it is

Hartley Electrical 2 · your identity
ABN 51 824 753 556 3 · your ABN
Issued 14 August 2026 4 · the date · Invoice #1042

Supply and install LED downlights — 6 5 · description, qty, price$570.00

Replace faulty RCD, test and tag — 1$240.00

Subtotal$810.00

GST 6 · the GST amount$81.00

Total (all items taxable) 7 · extent taxable$891.00

Element 6 could equally have been the single line "Total price includes GST", because the GST here is exactly one eleventh of $891. Element 7 is satisfied by saying all items are taxable — you only need to break it out when some of what you sold is GST-free.

Over $1,000 — the one extra line

Same invoice at $3,400 and you must also identify the buyer. Either of these does it:

The customer's name and address — "M. Osei, 14 Rosella St, Coburg VIC 3058", or
The customer's ABN, which is the usual choice when you are invoicing a builder or an agency.

What it looks like when you are not registered for GST

Most tradies start here, and the mistake is copying a template that says "Tax invoice" and shows GST. If you are not registered, you charge no GST — so there is no GST to show and nothing that could be called a tax invoice.

Invoice not "tax invoice"

D. Whitlam Handyman Services
ABN 74 119 208 322
Issued 14 August 2026 · Invoice #08

Hang internal doors — 3$330.00

Gutter clean, single storey$220.00

Total (no GST — not registered for GST)$550.00

Keep your ABN on it. Without an ABN quoted to a business customer, they may be required to withhold a large share of the payment and send it to the ATO — see how to get an ABN.

⚠️ The costly version of this mistake. Charging GST while unregistered means collecting money you are not entitled to and are not remitting. Registration is generally required once your GST turnover reaches $75,000 — see when a sole trader has to register — and if you have crossed it without noticing, talk to your accountant rather than quietly starting to add 10%.

Four things that trip tradies up

1 · "Invoice" versus "Tax invoice"

They are not interchangeable words. A tax invoice is the document that lets a GST-registered customer claim a GST credit, and it can only exist if you are registered and the sale is taxable. Use the word that is true of you.

2 · A quote, an estimate and an invoice are three documents

A quote is an offer at a fixed price. An estimate is a guide. An invoice is a demand for payment for work done. Sending an invoice that still says "Quote" at the top is the most common reason an accounts department returns it unpaid.

3 · Mixed taxable and GST-free items

Most trade work is fully taxable, so element 7 is usually one sentence. Where it is not — a job that includes a GST-free component — the invoice has to show which items are taxable and the total GST. If you are not sure whether something you supply is GST-free, ask your accountant rather than guessing on the invoice.

4 · Recipient-created tax invoices

Sometimes the buyer issues the tax invoice instead of you — common with some builders and larger head contractors who run their own subcontractor payment systems. This is a recipient-created tax invoice, and it is only valid in specific circumstances and generally requires a written agreement between you and them. If a head contractor asks you to stop invoicing and accept theirs, that agreement is the thing to ask for.

💡 If a customer says your invoice is invalid. Nine times in ten it is one of three things: your ABN is missing, the document does not say "Tax invoice", or the sale is over $1,000 and their details are not on it. Check those three before rewriting anything — then reissue with the same invoice number and the same date, noting it replaces the earlier one.

How long you have to keep them

Australian businesses generally have to keep records explaining their transactions for five years from when the record was prepared or the transaction was completed, whichever is later. Digital copies are fine as long as they are readable and unaltered — which is one practical argument for invoicing from an app rather than a photo of a docket book.

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FAQ

What must an Australian tax invoice include?

Seven things for a taxable sale under $1,000: that it is intended to be a tax invoice, your identity, your ABN, the date issued, a description with quantity and price, the GST amount payable if any, and the extent to which each sale is taxable. At $1,000 or more, add the buyer's identity or ABN.

Can I issue a tax invoice if I am not registered for GST?

Generally no. Issue an invoice instead, charge no GST, and do not state that the price includes GST. Everything else — your ABN, the date, the work, the total — stays the same.

Do I have to show GST separately?

Not necessarily. It can be shown as its own amount, or as a statement that the total price includes GST where the GST is exactly one eleventh of the total. Where some items are GST-free, the invoice must show which are taxable and the total GST.

Do I need the customer's ABN?

Only at $1,000 or more, and then it is their identity or their ABN. Below that it is good practice but not on the required list.

How long do I keep invoices?

Generally five years from when the record was prepared or the transaction completed, whichever is later. Check the ATO's record-keeping guidance for your own circumstances.

Is an emailed PDF a valid tax invoice?

Yes — the ATO's list is about what the document contains, not what it is printed on. An emailed PDF, or a link to one, is fine as long as it carries the required elements and you keep a copy.

Free tax invoice generator Do I need to register for GST? How to get an ABN Getting paid as a tradie Chasing unpaid invoices Your first BAS Best invoicing apps

General information for Australian businesses, not tax, legal or financial advice. GST rules depend on your circumstances and can change — check the current ATO guidance or talk to your accountant or a registered BAS agent before relying on anything here. This page describes the position as read in August 2026.

Tax invoice requirements in Australia