GST invoice requirements in Australia: what you must include

If you're registered for GST in Australia, your invoices need to meet specific ATO requirements to qualify as valid tax invoices. Get this wrong and your client may not be able to claim the GST credit — and you could face issues at audit time.

This is general information based on ATO guidelines, not tax advice. Speak to a registered tax agent for advice specific to your situation.

When do you need to charge GST?

• You must register for GST once your annual turnover reaches $75,000 (or $150,000 for not-for-profits).
• Ride-share and food delivery drivers must register from their first dollar of income.
• If you're below the threshold, you cannot charge GST and must make clear your invoice is GST-free.

What must appear on a valid tax invoice?

For sales of $82.50 or more (including GST), the ATO requires a tax invoice to include:

1. The words "Tax Invoice" clearly displayed.
2. Seller's identity — your business name.
3. Seller's ABN — Australian Business Number.
4. Date of issue.
5. Brief description of the goods or services.
6. GST amount payable — either as a separate line or a statement that the total includes GST.
7. Total price including GST.

For invoices over $1,000, you must also include the buyer's identity or ABN.

How to show GST on your invoice

There are two acceptable formats:

• Itemised: Show a subtotal, then a separate GST line (10% of the subtotal), then the total. This is clearest for the buyer.
• Inclusive: Show the total price including GST, with a note stating "Total includes GST of $X".

GST-free supplies

Some supplies are GST-free (exported goods, most fresh food, some medical services). If your service is GST-free, state "GST-free" on the invoice — don't leave the tax line blank without explanation.

Record-keeping requirements

• Keep copies of all tax invoices for 5 years.
• Records can be digital — a PDF export or email copy is sufficient.
• The ATO can request records at any time during that period.

FoxIn and Australian GST

FoxIn automatically labels your invoices "Tax Invoice" when GST is configured, calculates GST at 10%, and shows the itemised breakdown. Your ABN can be saved in your company profile so it appears on every invoice automatically. See also how to invoice as a contractor.