Issuing Tax Invoices

When you make a taxable sale of more than $82.50 (including GST), your GST-registered customers need a tax invoice from you to be able to claim a credit for the GST in the purchase price.

If a customer asks you for a tax invoice, you must provide one within 28 days of their request.

Tax invoices must include at least seven pieces of information.

There are additional requirements for invoices for:
•sales of $1,000 or more •sales that include both taxable and non-taxable items
•sales carried out by agents
•invoices created by the recipient rather than the supplier

Requirements of tax invoices:

Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following seven details:
1.that the document is intended to be a tax invoice
2.the seller’s identity
3.the seller’s Australian business number (ABN)
4.the date the invoice was issued
5.a brief description of the items sold, including the quantity (if applicable) and the price
6.the GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement such as ‘Total price includes GST’
7.the extent to which each sale on the invoice is a taxable sale (that is, the extent to which each sale includes GST)