What must be included on a valid Australian tax invoice?
For an invoice to be a valid 'tax invoice' (required for GST purposes if the amount is over $82.50), it must contain: 1. The words 'Tax Invoice'. 2. The seller's identity (name or business name). 3. The seller's ABN. 4. The date the invoice was issued. 5. A brief description of the items sold (including quantity and price). 6. The GST amount (if any) payable — this can be shown separately or as a statement like 'Total price includes GST'. 7. The buyer's identity or ABN (only if the total is $1,000 or more). If you are not registered for GST, you should NOT use the words 'Tax Invoice' and should not include a GST amount.
- Must say 'Tax Invoice' if registered for GST
- Seller's ABN is mandatory
- GST amount must be clearly indicated
- Buyer's details needed for invoices over $1,000
- Invoices < $82.50 have simpler requirements