Tax Invoice Requirements in Australia — What You Must Include

Australian businesses registered for GST must issue tax invoices for taxable sales of $82.50 or more (including GST). Tax invoices must contain specific information prescribed by the ATO, and failing to issue compliant invoices can prevent your customers from claiming input tax credits. Most accounting software generates compliant tax invoices automatically, but understanding the rules helps catch edge cases like mixed supplies and recipient-created invoices.

8 min read

Overview

Australian businesses registered for GST must issue tax invoices for taxable sales of $82.50 or more (including GST). Tax invoices must contain specific information prescribed by the ATO, and failing to issue compliant invoices can prevent your customers from claiming input tax credits. Most accounting software generates compliant tax invoices automatically, but understanding the rules helps catch edge cases like mixed supplies and recipient-created invoices.

Key Facts

At a Glance
  • Tax invoices are required for sales of $82.50 or more (including GST) — below this, a regular invoice suffices
  • Must include: supplier ABN, date, description, GST amount (or statement that total includes GST), and identity of supplier
  • For sales over $1,000, the buyer's name or ABN must also appear on the invoice
  • Invoices must be issued within 28 days of a request from the buyer
  • Recipient-created tax invoices (RCTI) require a written agreement between buyer and seller

What You Need to Know

This guide covers the essential compliance requirements that Australian employers need to understand. Non-compliance can result in significant penalties, ATO audits, and reputational damage.

We recommend using purpose-built software that automates compliance reporting. The right software will handle rate changes, deadline reminders, and lodgement with the relevant authorities.

Official Resources

For the latest official requirements, refer to these government resources:

ImportantThis guide is for general information only and does not constitute legal, financial, or tax advice. Consult a registered tax agent, BAS agent, or legal professional for advice specific to your business.

Recommended Software

The following software products handle tax compliance for Australian businesses: