Do I have to put the words "tax invoice" on my invoice?

If you are registered for GST, yes. The first item on the ATO's list is that the document is intended to be a tax invoice, and the words at the top of the page are how that is normally shown. If you are not registered for GST you must not use them, because an invoice carrying the words "tax invoice" says a GST amount was charged.

What does an invoice need for a sale of $1,000 or more?

The same seven details as a smaller sale, plus the buyer's identity or ABN. That is the only difference. An invoice built to the $1,000 standard can be used for every sale, large or small, and it is a better document for it.

Can I email an invoice instead of posting it?

Yes. A tax invoice does not have to be paper, and a PDF or another digital format is a tax invoice provided the document carries all the required information. Keep your own copy of what was sent, because proving delivery is the first step if the invoice goes unpaid.

How is the GST amount on the invoice worked out?

GST is 10 per cent of the price before GST. If your price already includes GST, the GST is one eleventh of the total instead: a $1,320.00 invoice includes $120.00 of GST. Where the figure lands on a fraction of a cent, the ATO's rounding rules apply, and with one taxable sale on the invoice the amount is rounded to the nearest cent.

Do I charge GST if I am not registered?

No. A business with a turnover under $75,000 that has not registered for GST does not charge it, and its invoices should say so. What you cannot do is claim back the GST you pay on your own materials and tools, so that cost sits inside your price instead.

Is there a free invoice template I can check mine against?

Yes. business.gov.au keeps a tax invoice template and a regular invoice template in its tools and templates finder, and the ATO publishes worked examples of invoices that meet the requirements. The field list on this page is taken from the ATO's own requirement, so the three should agree.

Free invoice template for Australia, with and without GST

Two versions of the same document on one page: the tax invoice a business registered for GST sends, and the plain invoice a business that is not registered sends. Both name every field that belongs on the sheet, in the order it appears.

Updated 3 October 2026

The short answer

A tax invoice for a taxable sale under $1,000 has to show that the document is intended to be a tax invoice, your identity and your ABN, the date you issued it, a short description of what you sold with the quantity and the price, the GST payable (or a statement that the total price includes GST), and how much of the sale is taxable. A sale of $1,000 or more must also show the buyer's identity or ABN. If you are not registered for GST, send a plain invoice with no GST on it and do not call it a tax invoice.

The details a tax invoice has to show

The list below is the Australian Taxation Office's own list for a taxable sale under $1,000, in the order a reader looks for it. business.gov.au puts the same requirement in a shorter form and adds the consequence: a buyer cannot claim a GST credit without a valid tax invoice, and if the invoice you sent is missing a detail it is not valid, so it has to be replaced with a complete one.

That the document is intended to be a tax invoice. The words "tax invoice" at the top of the page are how that is normally done.
Your identity as the seller: the business name your customer knows, or the legal name you trade under.
Your ABN.
The date the invoice was issued, which is not the same thing as the due date.
A short description of what you sold, including the quantity and the price.
The GST payable. It can be shown as its own line, or stated once as "Total price includes GST" where the GST is exactly one eleventh of the total. There is no GST column on the no-GST version, because there is no GST.
The extent to which each sale on the invoice is taxable. Where everything on the sheet is taxable, one sentence saying so is enough, and that is what most trades use.

The GST version, filled in

This is a small job invoiced by a business registered for GST, on 30 day terms. The two amounts are exclusive of GST, which is how a tax invoice usually works: your price is what you charge, and the GST is added on top of it. A buyer who is registered for GST claims that amount back, which is why it has to be visible on the page rather than folded into the total.

Line	Working	Amount
Labour	6 hours at $95.00	$570.00
Materials	Supplied for the job	$630.00
Subtotal	Before GST	$1,200.00
GST	10% of $1,200.00	$120.00
Total	$1,200.00 plus the GST	$1,320.00

Two checks catch almost every mistake here. The GST is ten per cent of the subtotal, so it is $120.00 on $1,200.00, and the total is the two added together. Where your price already includes GST, the tax is one eleventh of the total rather than ten per cent of the subtotal: $1,320.00 divided by 11 gives the same $120.00. Reach for the eleven when you have quoted a price with the GST already in it, and the ten when you are adding GST to your own figure.

Where the GST works out to a fraction of a cent, the ATO has rounding rules for it rather than leaving it to the software. Where there is one taxable sale on the invoice, the amount of GST is rounded to the nearest cent.

The same job, invoiced without GST

A business with a turnover under $75,000 that has not registered for GST does not charge it, and its invoices have to show that no GST was included. The document is the same as the one above with the GST lines taken out, and the words "tax invoice" must not appear on it anywhere, because the words say a tax was charged.

Line	Working	Amount
Labour	6 hours at $95.00	$570.00
Materials	Supplied for the job	$630.00
Total	No GST added	$1,200.00

Crossing the $75,000 threshold is measured over a rolling twelve months, not a financial year, so a run of good months can put you over it before the year is out. The ATO's page on registering is the one to check when you are close to it.

The template, field by field

Everything in square brackets is a placeholder. Copy the block into your own document, or print this page and work from the sheet.

For the no-GST version, delete the GST line, leave the subtotal out, change the heading from "Tax invoice" to "Invoice", and replace the taxable supplies sentence with one line saying that no GST has been charged.

One sheet, printed or emailed

The ATO does not ask for paper. A tax invoice emailed as a PDF is a tax invoice provided it carries the required detail, and it is the same document as the sheet you would print. Use the print button on this page if you want the sheet in your hand rather than the tidy version: the site menu, the footer and the sign-up panels are left off the printed page, so the fields come out on their own.

Paper still has one advantage worth knowing about. An invoice you hand over can be signed and dated on the spot, which is a neat answer to a client who later says the invoice never arrived. If you email it instead, send it to a named person rather than a general enquiries address, and keep the sent copy: proving an invoice was delivered is the first step in chasing it.

The details people leave off

The buyer's name and address on a sale of $1,000 or more, where the ATO wants the buyer's identity or ABN on the document.
The date of issue, where the invoice only carries a due date, or where the two are the same box.
The words "tax invoice" at the top, which is the easiest requirement to meet and the one a template from overseas usually misses.
A statement about which items are taxable, on the occasional invoice that mixes taxable work with something GST-free.
The things a particular client asks for: a purchase order number, a site address, a job reference. None of it is required by the ATO, and all of it is what a client queries before paying.

You do not have to type any of it

The invoice app at paychasey.com.au fills the template in for you: your business name and ABN with GST worked out at 10 per cent when you are registered, a numbered invoice on the terms you set, a PDF and a payment link for the client, card payments into your own Stripe account, and reminders at 3, 10, 21 and 35 days after the due date that stop the moment the invoice is paid. Three invoices a month are free with no card, and $29 a month covers up to 1,000 invoices a month.

Send your first invoice with the tax invoice wording already right.

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Questions people ask

Do I have to put the words "tax invoice" on my invoice?: If you are registered for GST, yes. The first item on the ATO's list is that the document is intended to be a tax invoice, and the words at the top of the page are how that is normally shown. If you are not registered for GST you must not use them, because an invoice carrying the words "tax invoice" says a GST amount was charged.
What does an invoice need for a sale of $1,000 or more?: The same seven details as a smaller sale, plus the buyer's identity or ABN. That is the only difference. An invoice built to the $1,000 standard can be used for every sale, large or small, and it is a better document for it.
Can I email an invoice instead of posting it?: Yes. A tax invoice does not have to be paper, and a PDF or another digital format is a tax invoice provided the document carries all the required information. Keep your own copy of what was sent, because proving delivery is the first step if the invoice goes unpaid.
How is the GST amount on the invoice worked out?: GST is 10 per cent of the price before GST. If your price already includes GST, the GST is one eleventh of the total instead: a $1,320.00 invoice includes $120.00 of GST. Where the figure lands on a fraction of a cent, the ATO's rounding rules apply, and with one taxable sale on the invoice the amount is rounded to the nearest cent.
Do I charge GST if I am not registered?: No. A business with a turnover under $75,000 that has not registered for GST does not charge it, and its invoices should say so. What you cannot do is claim back the GST you pay on your own materials and tools, so that cost sits inside your price instead.
Is there a free invoice template I can check mine against?: Yes. business.gov.au keeps a tax invoice template and a regular invoice template in its tools and templates finder, and the ATO publishes worked examples of invoices that meet the requirements. The field list on this page is taken from the ATO's own requirement, so the three should agree.