Invoice template for Australian sole traders
Here are two filled-in samples for the same job: an invoice if you're not registered for GST, a tax invoice if you are. Every detail is numbered and explained. There's no file to download: set yours out the same way, or make it in Bilbee with a free account.
Not sure if you're registered for GST? Search your ABN on ABN Lookup: it shows your GST status. Close to $75,000 a year in business income? See when you have to register.
Checked against ATO and business.gov.au guidance on . View sources.
Two sample invoices for the same job
Jordan Sample, a graphic designer, bills Example Café Pty Ltd for a logo and business cards: first while not registered for GST, then while registered. The numbered markers match the checklist below. Every name, number and bank detail is a sample.
Invoice
From
Jordan Sample
Graphic design
jordan@example.com
ABN 91 345 678 901
Bill to
Example Café Pty Ltd
| Item | Qty | Price | Amount |
|---|---|---|---|
| Logo design1 × $900.00 | 1 | $900.00 | $900.00 |
| Business card layout2 × $60.00 | 2 | $60.00 | $120.00 |
- Total
- $1,020.00
No GST has been charged.
Pay by bank transfer to Jordan Sample, BSB 000-000, account 1234 5678. Reference INV-7K2QPM.
Tax invoice
From
Jordan Sample
Graphic design
jordan@example.com
ABN 91 345 678 901
Bill to
Example Café Pty Ltd
| Item | Qty | Price | Amount |
|---|---|---|---|
| Logo design1 × $900.00 | 1 | $900.00 | $900.00 |
| Business card layout2 × $60.00 | 2 | $60.00 | $120.00 |
- Subtotal excluding GST
- $1,020.00
- GST
- $102.00
- Total
- $1,122.00
Total price includes GST
Pay by bank transfer to Jordan Sample, BSB 000-000, account 1234 5678. Reference INV-7K2QPM.
What to include
A tax invoice must show details 1 to 7 (numbered here as the ATO lists them), and detail 8 for a sale of $1,000 or more (including GST). For an invoice from someone not registered, business.gov.au says no law sets out what to include, so the list is common practice. Details 9 and 10 are good practice on both.
The title. "Tax invoice" if you're registered for GST, "Invoice" if you're not. On a tax invoice, a heading is the usual way to show what it is.
Your name. Your name or business name. Contact details aren't on the ATO's list, but they're common practice.
Your ABN. Put it on every invoice. If you don't, a business that pays you more than $75 (excluding GST) generally has to withhold 47% and pay it to the ATO. You can claim that as a credit in your tax return, but quoting your ABN avoids it. It doesn't apply when someone pays you privately, for example for work on their home.
The date you issued it.
What you sold. A brief description of each item, with the quantity (if applicable) and the price.
The GST. On a tax invoice, the GST amount, or the words "Total price includes GST" when the GST is exactly one-eleventh of the total. Not registered? No GST, and business.gov.au says your invoice needs to show GST wasn't included.
Which items include GST. On a tax invoice. When every item includes GST, "Total price includes GST" shows it. When some don't, show which ones do, for example by marking them.
The buyer. Their name or ABN. Required on a tax invoice of $1,000 or more, and common practice on any invoice.
An invoice number. Not on the ATO's list, but common practice. Make each one unique. The samples use a random one.
When and how to pay. Your due date and how to pay you. For a bank transfer, that's the account name, BSB and account number, with the invoice number as the reference.
When you have to register for GST
You generally have to register once your GST turnover (your total business income, not your profit) reaches $75,000, counting this month plus either the previous 11 months or the next 11. Taxi, limousine and ride-sourcing drivers must register whatever their turnover. Once you're required to register, you have 21 days. If you should have registered and didn't, you may owe GST on sales since then, even if you didn't charge it. Check with the ATO or your accountant if you're close.
If you're not registered for GST, and not required to be, you can't charge GST, and your customers can't claim GST credits on what they buy from you. The ATO says your invoices shouldn't include the words "tax invoice".
Questions about invoices
Do I have to give a tax invoice?
If you're registered for GST and a customer asks for a tax invoice, you must provide one within 28 days, unless it's for a sale of $82.50 (including GST) or less. The ATO's guidance is to issue one for your taxable sales anyway.
What if some items are GST-free?
A tax invoice that mixes taxable and GST-free items must clearly show which items include GST, plus the GST and the total to pay. The ATO's own example marks each of those lines with a "#" and explains the mark, with one GST total. Don't write "Total price includes GST" on one of these.
Do invoice numbers have to be in order?
None of the government sources we checked says so. The ATO's list of tax invoice details doesn't include a number, and business.gov.au lists a unique invoice number as common practice.
Can I email a PDF invoice?
Yes. The ATO says a tax invoice doesn't need to be on paper. A PDF sent by email works, as long as it contains all the required information.
I made a mistake on a tax invoice. What now?
If it has an error, such as a wrong ABN or price or a missing date, cancel it and issue a replacement. The replacement becomes the tax invoice. If the sale itself changes later, that's an adjustment, not a reissue.
How long do I keep my invoices?
Five years for most business records, including invoices. For GST records, the five years run from when you made the record or completed the sale, whichever is later.
Make your invoices in Bilbee
You enter your business name, ABN and GST status once. Your name and ABN go on every invoice, and your GST status and ABN decide its title.
Not registered for GST? It says INVOICE, with "No GST has been charged." under the total.
Registered, with your ABN added? It says TAX INVOICE, with a 10% GST line and a total including GST. If you're registered, Bilbee won't email an invoice until you've added your ABN.
Your client gets the PDF by email, with a link to view it online. The Free plan includes five invoices a month, counted when each is first issued. Drafts don't count.
Sources
Checked . The ATO and business.gov.au update these pages, so check the source before you rely on a detail. This page is general information, not tax advice.
Tax invoices
- ATO: Tax invoices
- ATO: GSTR 2013/1, tax invoices
- ATO legal database: GST Act s 29-70, tax invoices
- ATO legal database: GST Act s 29-80, low-value supplies
- ATO legal database: GST Act s 9-75, value and price
- Federal Register of Legislation: GST Regulations 2019
- ATO: Taxable sales
- ATO: When you can claim a GST credit