Professional Invoice Template for Australia

If you are registered for GST, you must issue a tax invoice for any taxable supply over AUD $82.50 (including GST). The ATO requires the following on every compliant tax invoice:

• The words "Tax Invoice" prominently displayed
• Your identity — business name, or your name if a sole trader
• Your ABN (Australian Business Number)
• Invoice date
• A description of the goods or services supplied
• The GST amount payable — or a statement that "The total price includes GST"
• The total price (GST inclusive)
• The recipient's identity or ABN — required when the supply exceeds AUD $1,000

For supplies over AUD $1,000, the additional recipient detail requirement is firm — missing it means the invoice does not qualify as a valid tax invoice, and your client cannot claim GST credits on it.

For supplies under AUD $82.50, a regular invoice without the "Tax Invoice" label is sufficient. For mixed supplies (some GST-taxable, some GST-free), each line item must indicate whether GST applies.

Australia applies a single, flat GST rate of 10% on most goods and services. Key distinctions:

• 10% GST applies to most goods and services: professional services, consulting, software, advertising, retail goods
• GST-free supplies: Basic food, most health services, education, exports — no GST is charged, and you show $0 GST on the invoice. You can still claim GST credits on related costs.
• Input-taxed supplies: Financial services, residential rent — no GST charged, and unlike GST-free supplies, you cannot claim GST credits on costs directly related to these supplies

To show GST on invoices: list the amount excluding GST, then add 10% GST, then show the total. Alternatively, state the GST-inclusive total with a note "Includes GST of $X" (where $X is exactly 1/11 of the total). invoicePrivate supports both display formats.

You must register for GST when your GST turnover reaches AUD $75,000 per year (AUD $150,000 for non-profits). Taxi drivers and ride-sourcing providers must register regardless of turnover.

Your ABN (Australian Business Number) is an 11-digit identifier issued by the ATO. Even without GST registration, quoting your ABN on invoices to business clients is critical:

• Without an ABN on the invoice, your client must withhold 47% of the payment as PAYG (Pay As You Go) withholding tax and remit it to the ATO — effectively cutting your payment nearly in half.
• Getting an ABN is free via the ATO's Australian Business Register (ABR) website. Any person carrying on a business in Australia — including sole traders and freelancers — is entitled to one.
• Your ABN does not expire, but you should cancel it if you stop carrying on a business.

Add your ABN to your business details in invoicePrivate Settings and it will appear automatically on every invoice you generate.

Australian freelancers and sole traders have clear, manageable invoicing requirements:

• Non-GST registered: Issue a regular invoice (not labelled "Tax Invoice"). Include your ABN, description of services, and total. Do not charge or show GST.
• GST registered: Issue a "Tax Invoice" as described above. Show the GST amount clearly, and include recipient details for invoices over AUD $1,000.
• Sole trader name: Invoice under your own name or registered business name. The ABN is the primary tax identifier.
• Record keeping: The ATO requires business records — including invoices — to be kept for at least 5 years. Digital PDFs are acceptable.
• Foreign currency: For international clients, you may invoice in USD, EUR, GBP, or another currency. The income is still reportable in AUD at the exchange rate on the date of the transaction.