Tax Invoice Template

No specific format is required of a tax invoice, only the required minimum information.

To comply with the tax laws, certain information must be included in tax invoices.

Registered for GST

As a vendor registered for GST you usually will need to issue a “Tax Invoice” which shows the amount of GST included or (depending on the amount) at least the basis of calculation.

Not Registered for GST

If not registered for GST, or not required to be, the document description will simply be an “Invoice”, and should contain a statement to the effect that no GST has been charged.

Tax Invoice

A valid tax invoice (or valid substitute) is required by purchasers to support their legal claim to a GST credit (“input tax credit”).  

A tax invoice must be issued for any taxable sales of more than $82.50 (including GST), where the purchaser requests it.

Tax Invoice Information Requirements

• vendor’s name and ABN
• description and quantity of items/service
• the extent to which each sale is a taxable sale – separately or, if the GST to be paid is exactly one-eleventh of the total price, as a statement such as ‘total price includes GST’
• date of issue
• amount of GST
• if a recipient-issued document, it is clear that the GST is payable by the supplier
• it is clear the document is a tax invoice or a recipient-created tax invoice
• Invoices for $1,000 or more also need to show the buyer’s identity or ABN

ATO Fact Sheet – tax invoice standards

In addition to the legal requirements, there are some common-sense requirements of an invoice which the Tax Office sets out as “voluntary standards”.

Samples of recommended invoice designs are included in fact sheet Nat 11675.

 Further information

• ATO Ruling GSTR 2013/1 Goods and services tax: tax invoices
• Tax invoices generally and claiming credits – see Tax Invoices
• When the receiver of goods or services creates a Tax Invoice – see Recipient Created Tax Invoice
• Practice Statement Law Administration PS LA 2004/11 Treating a document as a tax invoice or adjustment note. ATO guidance for the exercise of discretion to treat a document as valid when the document does not meet the specific requirements for a valid tax invoice or adjustment note.

This page was last modified 2025-07-02