Tax invoice requirements in Australia: what the ATO expects on every invoice

Updated 20 August 2026 · By the Badger team

A tax invoice isn't just an invoice with two extra words on top — the ATO sets out exactly what one must contain, and an invoice that misses an element can be rejected by a customer's bookkeeper, hold up their GST credit, and quietly delay your payment. Here's what has to be on the page, in plain English.

This is general information, not tax advice — invoicing rules change and edge cases abound, so check ato.gov.au or your accountant for how they apply to your business.

When a tax invoice is required

If you're registered for GST and make a taxable sale of more than $82.50 (including GST), your customer can ask for a tax invoice and you must provide one within 28 days. In practice nobody waits to be asked: GST-registered businesses simply issue a compliant tax invoice with every sale, because their business customers need it to claim the GST credit — and an invoice that can't be processed is an invoice that doesn't get paid.

What a tax invoice must include

For sales under $1,000, a valid tax invoice shows seven things:

• That it's intended to be a tax invoice — usually the words "Tax invoice" prominently at the top.
• Your identity — the business or trading name the customer knows you by.
• Your ABN.
• The date the invoice was issued.
• A description of what was sold, including the quantity (if applicable) and the price.
• The GST amount payable — shown separately, or as the statement "Total price includes GST" when GST is exactly one-eleventh of the total.
• The extent to which each sale is taxable — which matters when an invoice mixes taxable and GST-free items.

Sales of $1,000 or more

Once an invoice reaches $1,000 (including GST), it must also show the buyer's identity or ABN. If you invoice other businesses for real money, make the customer's name a standard field on every invoice and you'll never trip on this one.

Not registered for GST? Different rules entirely

If your business isn't registered for GST — common under the $75,000 turnover threshold — then you must not charge GST, and you must not issue documents headed "Tax invoice". Your invoices are simply headed "Invoice", show no GST line, and still carry your ABN. Writing "tax invoice" on a non-registered invoice isn't a technicality: it tells your customer they can claim a GST credit that doesn't exist.

The mistakes that actually delay payment

• No ABN. Business customers may be required to withhold tax from your payment at the top rate under the no-ABN withholding rules — and most will simply park the invoice and email you instead, which costs you a week.
• GST arithmetic that doesn't add up. Accounts-payable software flags it, a human has to look at it, and your invoice goes to the bottom of the pile.
• "Tax invoice" from an unregistered business — or a plain "Invoice" from a registered one. Either way the customer's bookkeeper has to query it.
• Duplicate or missing invoice numbers, which trip duplicate-payment checks on the customer's side.
• No payment details. An invoice that's right in every legal detail but doesn't say how to pay still doesn't get paid. (Our invoice template guide covers the full layout.)

The easy way: let the software carry the rules

None of this is hard, but all of it is easy to fumble at 7pm in a spreadsheet. Invoicing software worth using bakes the rules in: Badger Invoices (free) issues proper tax invoices with GST itemised when you're registered — it won't let a tax invoice out the door without your ABN on it — and plain, GST-free invoices when you're not. Numbering, totals and BAS-time sums are handled for you, and once the invoice is out the door, good payment terms do the rest.