Tax invoice template for Australian small businesses: what the ATO requires
Updated November 2, 2026 · 2 min read
If you’re registered for GST, a tax invoice for a sale under A$1,000 must show seven things: that it’s a tax invoice, your identity and ABN, the date, what you sold with quantity and price, the GST, and how much of the sale is taxable. From A$1,000, it must also show the buyer’s identity or ABN. If a customer asks for one, you have 28 days to provide it, unless the sale is A$82.50 or less including GST. Not registered for GST? Send an invoice that shows no tax and doesn’t use the words “tax invoice”.
What every tax invoice must show
| Detail | How to show it |
|---|---|
| That it’s a tax invoice | The words “Tax invoice” at the top |
| Your identity | Your business name |
| Your ABN | Next to your name |
| Date of issue | The day you send it |
| What you sold | A short description, with quantity and price for each item |
| The GST | The GST amount, or “Total price includes GST” where GST is exactly one-eleventh of the price |
| How much is taxable | Clear when some items are GST-free, for example by marking them |
The seven details are from the ATO. business.gov.au also recommends a unique invoice number, your contact details, and when and how you want to be paid.
Sales of A$1,000 or more
Add the buyer’s identity or ABN. An invoice that meets this stricter standard can be used for smaller sales too, so many businesses use one format for everything.
If you’re not registered for GST
You must register once your GST turnover reaches A$75,000 a year, says the ATO. Until then, send an invoice, not a tax invoice: call it “Invoice”, show no GST, and include your business name and ABN, according to business.gov.au.
When you have to issue one
- On request, within 28 days. If a GST-registered customer asks for a tax invoice, you must give it to them within 28 days.
- Not for small sales. That obligation doesn’t apply to sales of A$82.50 or less, including GST.
- Paper or digital. An emailed PDF counts, as long as it shows every required detail.
eInvoicing
An eInvoice goes straight from your accounting software into your customer’s through the Peppol network, with no PDF in between. Many accounting packages for small businesses already support it, and the ATO says no-cost and low-cost options exist; see the ATO’s eInvoicing guide. An eInvoice that follows the Peppol standard counts as a tax invoice even without the words.
Keep a copy
Keep most business records, including invoices you send and receive, for at least five years, in paper or electronic form, says business.gov.au.
Sources
- ATO: Tax invoices
- ATO: eInvoicing for businesses
- ATO: Registering for GST
- business.gov.au: How to invoice
Rules were checked in November 2026 and can change. General information, not tax advice.
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