In Australia, a tax invoice is the document a GST-registered business gives a buyer so the buyer can claim a GST credit, and what it must show depends on the size of the sale. This guide covers Australia only; other countries have different rules. To test the numbers on a tax invoice, use the GST invoice checker.

The details below come from the Australian Taxation Office (ATO) and business.gov.au. Rules change, so confirm the current wording on ato.gov.au before you rely on it.

What is a tax invoice in Australia?

A tax invoice is a document that shows the GST on a taxable sale. A buyer needs one to claim a GST credit on a purchase of more than $82.50 including GST, according to the ATO.

When do you need a tax invoice?

If your business is registered for GST, business.gov.au says you must give a tax invoice when:

  • a taxable sale is more than $82.50 (including GST), or
  • a customer asks for one, whatever the amount. You have 28 days to provide it.

The ATO says you do not have to provide one on request for a sale of $82.50 or less.

Tax invoice requirements

For all tax invoices, business.gov.au lists:

  1. The words "tax invoice".
  2. Your business name.
  3. Your Australian Business Number (ABN).
  4. The date you issue the invoice.
  5. A short description of what you sold, including quantity and price.
  6. The amount of GST payable, if any (a statement that the total price includes GST can be used where the ATO allows it).

For sales of $1,000 or more, the buyer's identity or ABN must also be shown. The ATO adds that GST should be shown against each line item or with the words "Total price includes GST". Confirm the exact wording on the ATO's tax invoices page, as the $1,000 rule is described slightly differently in different places.

Tax invoice example

This is an example only, not a downloadable template and not tax advice.

TAX INVOICE
Green Leaf Supplies Pty Ltd
ABN 00 000 000 000
Date: 18 October 2026

Description                    Qty   Price   Amount
Garden gloves                   4    20.00    80.00
Potting soil                    2    25.00    50.00

GST (10%)                                     11.82 included in the total
Total (includes GST)                         130.00

The business name and ABN are made up. When GST is one-eleventh of the total, as here at 10%, the amount is the total divided by eleven: 130.00 / 11 = 11.82.

Tax invoice vs receipt vs a normal invoice

A tax invoice is for GST-registered businesses. A normal invoice is the one a business that is not registered for GST issues; it does not show tax. Business.gov.au says that, for a business not registered for GST, a receipt must be given for goods or services over $75 or when the customer asks, and that in most retail and online sales the receipt doubles as the invoice. A document is a tax invoice only if it contains the required details, so a receipt that has them can serve as one.

Common tax invoice mistakes

  • Missing ABN.
  • No "tax invoice" label.
  • GST not shown.
  • A total that does not match the lines and GST.
  • A wrong or missing date.
  • No buyer details on a sale of $1,000 or more.

What to do if a tax invoice is wrong

Ask the supplier to correct it. See how to fix invoice errors. In GST terms, the ATO uses the term adjustment note for a document that records a change after the tax invoice, such as a price reduction. The ATO says the supplier should issue one within 28 days of a request or of becoming aware of the change, and that none is required where the adjustment is $75 or less.

How to check a tax invoice

Our GST invoice checker verifies the arithmetic and key fields, such as line totals, the GST amount and the grand total, and tells you when something is missing. It does not verify an ABN or GST registration. Use the official ABN Lookup for that. You can also upload any invoice on the homepage.

Tax invoice FAQ

What must be on a tax invoice?

The words "tax invoice", the seller's name and ABN, the date, a short description with quantity and price, and the GST amount. Sales of $1,000 or more also need the buyer's identity or ABN.

Do I need a tax invoice for every sale?

If you are GST-registered, you must give one for taxable sales over $82.50 including GST, and when a customer asks for one.

Is a receipt a tax invoice?

Only if it contains all the details a tax invoice needs. In many retail sales the receipt is the invoice.

Can a tax invoice be sent by email?

Yes. The ATO accepts electronic tax invoices, such as an emailed PDF, as long as the document contains the required information.

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