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On a computer? Scan with your iPhone camera to get the app.To invoice as a sole trader in Australia, show your name or business name, your ABN, the date, what you did with the quantity and price, the total, and how to pay. If you're registered for GST, call it a tax invoice and show the GST. For sales of $1,000 or more, also add the customer's name or ABN.
This guide covers the ATO's rules on ABNs, GST and tax invoices, with a worked example. Sources are listed at the end.
Jump to the 5 stepsYour ABN (Australian business number) is the 11-digit number that identifies your business. A tax invoice must show it, and you need one before you can register for GST. Apply on the Australian Business Register. If your application is successful, you get your ABN straight away. Not everyone is entitled to an ABN, so check before you apply (ABR, Applying for an ABN).
If you don't quote an ABN: when you invoice a business without your ABN on the invoice, that business generally has to withhold 47% of the payment. There are exceptions, such as a payment of $75 or less excluding GST (ATO).
You must register for GST (ATO, Registering for GST):
Below the threshold, registering is optional. If you register, you generally need to stay registered for at least 12 months, and you'll lodge a business activity statement (BAS). Once you're required to register, you have 21 days to do it.
For sales under $1,000, the ATO says a tax invoice must show enough to work out:
For sales of $1,000 or more, it must also show the customer's name or ABN (ATO, Tax invoices).
Don't add GST and don't call it a tax invoice. Still show your name, your ABN, the date, what you did and the total.
These aren't ATO requirements, but they get you paid faster: an invoice number, a due date, and your payment details, such as your BSB and account number or your PayID.
If your price doesn't include GST, the GST is 10% of it. If your price already includes GST, the GST is the total divided by 11.
| Amount | |
|---|---|
| Price before GST | $1,836.00 |
| GST (10%) | $183.60 |
| Total including GST | $2,019.60 |
| Check: $2,019.60 ÷ 11 | $183.60 GST |
EXAMPLE figures to show the layout and maths. Not market rates.
A Colorbond fence, 12 m × 1.8 m at $85 per square metre. The sale is over $1,000, so the customer's name goes on the tax invoice.
| Tax invoice | |
|---|---|
| From | Your business name · ABN 12 345 678 901 |
| Date | 22 October 2026 |
| Invoice number | INV-0042 |
| Bill to | Sarah Mitchell (needed because the sale is $1,000 or more) |
| Colorbond fence, 21.6 m² at $85.00 | $1,836.00 |
| GST (10%) | $183.60 |
| Total | $2,019.60 |
| Pay to | BSB and account number, or PayID · due in 7 days |
Not registered for GST? The same job is a plain "Invoice" for $1,836.00, with no GST line.
A quote is the price you offer before you start. An invoice asks to be paid, either for a deposit or once the work is done. If the customer accepts a quote, turn it into an invoice with the same lines so the numbers match.
Invoice Better is an iPhone and iPad app for Australian sole traders. It puts your ABN on every invoice, adds the GST (or switch GST off for a plain invoice), and turns an accepted quote into an invoice in one tap. You can make invoices with no signal; sending needs a connection. Free: up to 3 clients, 5 invoices sent a month and 3 saved price-list items. Premium is from A$7.99 a month.
Just need one invoice? Use the free GST invoice generator in your browser. It always adds GST, so it's for GST-registered businesses. For a checklist, see the GST invoice template.
If you're running a business, yes. A tax invoice must show your ABN, and you need an ABN before you can register for GST. If you invoice a business without quoting an ABN, that business generally has to withhold 47% of the payment, unless an exception applies, such as a payment of $75 or less excluding GST.
Only if you're registered for GST. You must register once your GST turnover reaches $75,000 a year, or when you expect it to in your first year. Taxi and ride-sourcing drivers must register whatever their turnover. Below the threshold, registering is optional.
A tax invoice is what a GST-registered business gives for a taxable sale. It shows it's a tax invoice and includes the GST. If you're not registered for GST, send a plain invoice: don't add GST or call it a tax invoice.
Enough to show it's a tax invoice, your business name, your ABN, the date, what you sold with the quantity and price, the GST (or 'Total price includes GST'), and which items are taxable. For sales of $1,000 or more, also the buyer's name or ABN.
Yes. A tax invoice doesn't need to be on paper. You can email it as a PDF, as long as it has all the required details.
If a customer asks for a tax invoice, you must give them one within 28 days, unless the sale is $82.50 or less, including GST.
Generally 5 years. The ATO says to keep most records for 5 years from when you prepared or got them, or completed the transaction, whichever is later.
Checked on 22 October 2026. Rules can change, so check the source if you're unsure.
This is general information, not tax advice. For your situation, talk to a registered tax agent or the ATO.
Free: up to 3 clients, 5 invoices sent a month and 3 saved price-list items. Premium from A$7.99 a month.
Download free on the App StoreOn a computer? Scan with your iPhone camera to get the app.