Tax invoice requirements in Australia: a checklist for tradies

The tax invoice requirements in Australia are set by the ATO, and they're shorter than most people expect. If you're registered for GST, a tax invoice for a sale under $1,000 must show seven things: that it's a tax invoice, who you are, your ABN, the date, what you sold, the GST, and how much of the sale is taxable. For a sale of $1,000 or more, it must also show who the buyer is.

Below is the full checklist, worked examples of showing GST, what changes if you aren't registered, and the extras worth adding so the invoice gets paid. Everything here is taken from the ATO's own guidance on tax invoices, last updated by the ATO in September 2026.

The seven things every tax invoice must show

For taxable sales of less than $1,000, the ATO says a tax invoice must include enough information to clearly work out these seven details:

• That it's intended to be a tax invoice. The simplest way is the words "Tax invoice" at the top.
• Your identity. Your business or trading name.
• Your ABN.
• The date it was issued.
• A brief description of what you sold, including the quantity, if that applies, and the price.
• The GST amount payable, if any. Shown separately, or as a statement such as "Total price includes GST" when the GST is exactly one eleventh of the total.
• The extent to which each sale is taxable. This matters when an invoice mixes taxable and GST-free items.

Sales of $1,000 or more: add the buyer

If the sale is $1,000 or more, the tax invoice must also show the buyer's identity or their ABN. For a household customer that's their name. For a business customer, use their business name or ABN.

The ATO notes that an invoice which meets the $1,000-or-more rules can be used for smaller sales too. Many tradies simply put the customer's name on every invoice, which also makes it easier for the customer to find later.

Showing the GST: two ways that both work

You can show the GST as its own line, or with a single statement when the GST is exactly one eleventh of the total.

GST on its own line

A single statement

Both are valid. The first is clearer for business customers who claim the GST back. The second suits a simple household job. In both cases the GST is $200, which is one eleventh of $2,200.

When an invoice mixes taxable and GST-free items

Most trade work is fully taxable. If an invoice does include GST-free or input-taxed items, it must clearly show which items are taxable, the GST payable, and the total. A simple way is a column marking each line as taxable or not.

Rounding

When the GST works out to a fraction of a cent, round to the nearest cent, with half a cent rounding up. The ATO has more detailed rounding rules for invoices with several lines, but most invoicing software applies them for you.

When you have to give one

If a customer asks for a tax invoice, you must give them one within 28 days. The exception is a sale of $82.50 or less, including GST.

In practice, send one with every job. It costs nothing extra and it's what business customers need to claim their GST credits.

A tax invoice doesn't have to be on paper. A PDF sent by email, or another digital format, is fine as long as it contains all the required information.

If you aren't registered for GST

If your business isn't registered for GST:

• Use the word "invoice". business.gov.au is plain about it: you must not use "tax invoice"
• Don't add GST to your prices
• Still show your business name, ABN, a unique invoice number, the date, what you did and the amount

You must register for GST once your GST turnover reaches $75,000 a year, or when you expect to reach it. If you aren't registered, the ATO says to check each month whether you've reached the threshold, and to register within 21 days of going over it. You can also choose to register below the threshold. The details are on the ATO's registering for GST page.

What to add so it gets paid

The law sets the minimum. These extras aren't required, but they're the difference between an invoice that gets paid this week and one that sits in an inbox:

• An invoice number, in sequence, so both of you can refer to it
• A due date, written as a date rather than "net 7"
• Your bank details, BSB and the reference to use
• A link to pay or view it on a phone
• The job address and a short description the customer will recognise
• Your licence number, where your state requires it
• The customer's purchase order number, for business customers who use them
• Your phone number for questions

If an invoice does go overdue, how to chase unpaid invoices has a reminder schedule and wording you can copy.

Itemised bills: customers can ask

Even if your invoice shows one total, a customer can ask for the detail. According to business.gov.au, customers can ask for an itemised bill for up to 30 days after getting the original bill or invoice for a service, and you must give it free of charge within 7 days of the request. It has to show how you worked out the price, the number of labour hours and the hourly rate if relevant, and the materials used with the amount charged for them.

The simplest way to never be caught out is to itemise from the start: labour as hours and a rate, and materials as their own lines.

Keep copies for five years

The ATO requires you to keep most business records for five years, and that includes the invoices you issue. Digital copies are fine. The ATO's record keeping overview lists what else to keep and the few records that need keeping longer.

Common mistakes

• Charging GST when you aren't registered. You can't collect GST unless you're registered.
• The wrong ABN, or no ABN at all.
• Leaving off the buyer on a sale of $1,000 or more.
• A total that doesn't match the lines. Check the GST is calculated on the right amount.
• Calling it an invoice when it should be a tax invoice, or the other way round.
• Sending it late. A correct invoice sent three weeks after the job is still three weeks of waiting.

The short version

A tax invoice under $1,000 must show seven things: that it's a tax invoice, your name, your ABN, the date, what you sold with quantity and price, the GST, and what is taxable. From $1,000, add the buyer's name or ABN. Give one within 28 days when asked for sales over $82.50. If you aren't registered for GST, don't call it a tax invoice or charge GST, and register once you reach $75,000 turnover. Keep copies for five years.

This is general information, not tax advice. For your own situation, talk to your accountant or registered BAS agent.