# What must a tax invoice show in Australia?

> A plain-English checklist of what the ATO requires on a tax invoice, including the extra rule for sales of $1,000 or more.

Source: https://www.invogo.com.au/resources/tax-invoice-requirements-australia
Category: GST & Tax | Published: 2026-10-14 | Updated: 2026-10-14 | Author: Invogo Team

## Key takeaways

- A tax invoice for a sale under $1,000 must show the words 'tax invoice', your business name and ABN, the issue date, a description of what you sold, the GST amount, and how much of the sale is taxable.
- For sales of $1,000 or more, a tax invoice must also show the buyer's name or ABN.
- If the GST is exactly one-eleventh of the total price, you can write 'Total price includes GST' instead of a separate GST line.
- If a client asks for a tax invoice, you must give it to them within 28 days of the request.
- Only GST-registered businesses can issue a tax invoice.

A tax invoice in Australia must show the words "tax invoice", your business name and ABN, the date, what you sold, and the GST amount. For sales of $1,000 or more it must also show the buyer's name or ABN. Without these details, your client may not be able to claim the GST credit.

## What must a tax invoice show for a sale under $1,000?

For a sale under $1,000, the ATO says a tax invoice must show seven things. They are:

1. The words "tax invoice", so it is clear that is what the document is
2. Your business name (or trading name)
3. Your ABN
4. The date the invoice was issued
5. A brief description of what you sold, with the quantity and price
6. The GST amount, or a statement that the total price includes GST
7. The extent to which each item is taxable (for example, which items are GST-free)

If the GST is exactly one-eleventh of the total price, you can skip the separate GST line and write "Total price includes GST". Most tradies show the GST as its own line anyway, because it is easier for the client to check.

## What extra detail do I need for a sale of $1,000 or more?

For a sale of $1,000 or more, add the buyer's name or ABN to the seven items above. So a $1,100 job including GST needs the client's name or ABN on it.

Here is what that looks like on a worked example:

| Line | Amount |
|---|---|
| Replace hot water system (labour and parts) | $1,000.00 |
| GST (10%) | $100.00 |
| **Total including GST** | **$1,100.00** |

Add "Tax invoice", your name and ABN, the date and the client's name, and that is a valid tax invoice. GST is 10% of the price before GST, or one-eleventh of the total if GST is already included.

## Do I have to be registered for GST to issue a tax invoice?

Only businesses registered for GST can issue a tax invoice. If you are not registered, you issue an ordinary invoice with no GST on it and you do not call it a "tax invoice". Registration is required once your GST turnover reaches the ATO's threshold, and our guide on [when to register for GST](/resources/when-to-register-for-gst) covers the rules.

Your ABN must still be on any invoice you send, registered or not. Without it, clients may have to withhold tax from the payment.

## How soon do I have to give a client a tax invoice?

If a client asks for a tax invoice, you must give it to them within 28 days of the request. This applies to GST-registered businesses. The 28 days run from when they ask, not from when you did the job.

In practice, send it the same day you finish the job. You get paid sooner, and the client does not have to chase you.

## Do I need a tax invoice for a small sale?

You do not have to give a tax invoice for a sale of $82.50 or less including GST. For anything above that, a client who is registered for GST needs one to claim their credit, so it is worth sending one whenever they ask. Check the current threshold on the ATO website, because it is indexed and can change.

## What if the job includes GST-free items?

If some items on the invoice are taxable and some are GST-free, the invoice must make that clear. The usual way is to mark each line, or to put GST-free items in a separate section.

Here is a simple way to lay it out:

| Item | GST status | Price |
|---|---|---|
| Labour, 4 hours | Taxable | $440.00 |
| Materials | Taxable | $220.00 |
| Council fee (passed on at cost) | Check with your accountant | $50.00 |

Whether something is GST-free depends on what it is, so ask your accountant if you are unsure.

## What mistakes make a tax invoice invalid?

The most common mistakes are leaving off the ABN, not saying "tax invoice" anywhere, and leaving out the client's name or ABN on jobs of $1,000 or more. Another is showing a total with no GST amount and no "includes GST" wording.

Check these before you hit send:

- "Tax invoice" is on it
- Your ABN is on it and is correct
- The date is there
- Every line is described, with quantity and price
- GST is shown, or "Total price includes GST" is written
- The client's name or ABN is there for $1,000 or more

## How can I get this right every time?

Use an invoicing app that adds the required details for you. Invogo puts your ABN and GST on every invoice automatically and can verify an ABN, so you are not retyping the same details on every job. The free plan covers 5 invoices or quotes a month with up to 5 clients, and no card is needed. You can [sign up here](/signup), or see how it works for [plumbers](/plumbers) and [electricians](/electricians).

This is general information, not advice. Check with your accountant or the ATO for your situation.

## Frequently asked questions

### Is an invoice the same as a tax invoice?

No. A tax invoice is a specific type of invoice that GST-registered businesses issue, with the extra details the ATO requires. A business that is not registered for GST issues an ordinary invoice.

### Can I send a tax invoice by email?

Yes. A tax invoice can be sent electronically, such as a PDF by email, as long as it has all the required details.

### Can my client claim GST without a tax invoice?

Generally no. A GST-registered client needs a valid tax invoice to claim the GST credit on their BAS, apart from small purchases at or under the ATO's threshold.

### What happens if I forget my ABN on an invoice?

Your invoice may not count as a valid tax invoice, and your client may have to withhold tax from the payment. Reissue the invoice with your ABN on it.

## Sources

- [Tax invoices | Australian Taxation Office](https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices)
- [GSTR 2013/1 Goods and services tax: tax invoices | ATO](https://www.ato.gov.au/law/view/document?docid=GST%2FGSTR20131%2FNAT%2FATO%2F00001)