How to write a tax invoice, the ATO's checklist
Put every line of this on it and it's a valid tax invoice. It's the ATO's own list in plain English.
| What must be on it | Under $1,000 | $1,000 or more |
|---|---|---|
| That the document is intended to be a tax invoice, in practice the words "Tax invoice" | Required | Required |
| Your identity, your business or trading name | Required | Required |
| Your ABN | Required | Required |
| The date the invoice was issued | Required | Required |
| A brief description of what was sold, including quantity where it applies, and the price | Required | Required |
| The GST amount payable, if any, shown separately, or as a statement that the total includes GST where the GST is exactly one eleventh of the total | Required | Required |
| The extent to which each sale is taxable, which matters when some items are GST free | Required | Required |
| The buyer's identity or ABN | Not required | Required |
Source: the ATO's tax invoices guidance, last updated 18 September 2026, read 26 October 2026. Check the current page before relying on it.
Make one now, free tax invoice generator, no sign up →ATO tax invoice template, what the ATO actually gives you
The ATO doesn't publish a fill in tax invoice template. Its tax invoices page has the list above and two example invoices as pictures, one under $1,000 and one over, for a made up window business. The only template it offers is a form for recipient created tax invoices, the kind a head contractor issues for you (number 4 further down).
So a template is any invoice that carries the ATO's elements. The free tax invoice generator has a place for every one of them, works the GST out to the cent, and prints or saves a PDF, with no sign up. And one tip from the ATO itself, “If your tax invoices meet the requirements for sales of $1,000 or more, you can also use them for sales of lesser amounts.” Put the customer's name on every invoice and one layout covers every job.
Source: the ATO's tax invoices page, last updated 18 September 2026, read 26 October 2026.
What it looks like when you are registered for GST
A one page job invoice for a sparky, under $1,000. Every required element is marked.
ABN 51 824 753 556 3 · your ABN
Issued 14 August 2026 4 · the date · Invoice #1042
Element 6 could equally have been the single line "Total price includes GST", because the GST here is exactly one eleventh of $891. Element 7 is satisfied by saying all items are taxable, and you only need to break it out when some of what you sold is GST-free.
Over $1,000, the one extra line
Same invoice at $3,400 and you must also identify the buyer. Either of these does it.
- The customer's name and address, "M. Osei, 14 Rosella St, Coburg VIC 3058", or
- The customer's ABN, which is the usual choice when you are invoicing a builder or an agency.
What it looks like when you are not registered for GST
Most tradies start here, and the mistake is copying a template that says "Tax invoice" and shows GST. If you aren't registered, you charge no GST, so there is no GST to show and nothing that could be called a tax invoice.
ABN 74 119 208 322
Issued 14 August 2026 · Invoice #08
Keep your ABN on it. Without an ABN quoted to a business customer, they may be required to withhold a large share of the payment and send it to the ATO, see how to get an ABN.
Four things that trip tradies up
1 · "Invoice" versus "Tax invoice"
They are not interchangeable words. A tax invoice is the document that lets a GST-registered customer claim a GST credit, and it can only exist if you are registered and the sale is taxable. Use the word that is true of you.
2 · A quote, an estimate and an invoice are three documents
A quote is an offer at a fixed price. An estimate is a guide. An invoice is a demand for payment for work done. Sending an invoice that still says "Quote" at the top is the most common reason an accounts department returns it unpaid.
3 · Mixed taxable and GST-free items
Most trade work is fully taxable, so element 7 is usually one sentence. Where it isn't, a job that includes a GST free part, the invoice has to show which items are taxable and the total GST. If you're not sure whether something you supply is GST free, ask your accountant rather than guessing on the invoice.
4 · Recipient-created tax invoices
Sometimes the buyer issues the tax invoice instead of you, it's common with some builders and larger head contractors who run their own subcontractor payment systems. This is a recipient-created tax invoice, and it is only valid in specific circumstances and generally requires a written agreement between you and them. If a head contractor asks you to stop invoicing and accept theirs, that agreement is the thing to ask for.
How long you have to keep tax invoices
Australian businesses generally have to keep records explaining their transactions for five years from when the record was prepared or the transaction was completed, whichever is later. Digital copies are fine as long as they are readable and unaltered, which is one practical argument for invoicing from an app rather than a photo of a docket book.
Invoice from the job in Yamate, with ABN, GST and numbering handled →Yamate builds a tax invoice carrying the elements listed above from the job you just finished — your ABN, the GST treatment you set once, an invoice number that never repeats itself, and a payment method on the invoice so it can be paid the same day. Sign up before 30 November 2026 and lock in the Founder plan at $19/mo — forever. It's $29/mo after that, and both include up to 3 people. Got a crew? The 8-person plan is $59/mo for eight people, and bigger crews move up a size, from $99/mo for 12 people to $399/mo for 200 people. No lock-in, cancel anytime. Prices in AUD.
Have the elements filled in for you
Knowing the list is the easy half. Getting all of it onto every invoice, every time, while you are standing in a driveway, is the half that slips.
Invoice from the job in Yamate → Free to try · no card · sign in with a link, no password to rememberWant the job before it is advertised? Homeowners post their problems in Who Do I Call? Australia, our free Facebook group. Answer one well and you are the tradie they ring. Join, help out, and put your business in front of the people asking.
Join the free group →
FAQ
What must an Australian tax invoice include?
Seven things for a taxable sale under $1,000, that it is intended to be a tax invoice, your identity, your ABN, the date issued, a description with quantity and price, the GST amount payable if any, and the extent to which each sale is taxable. At $1,000 or more, add the buyer's identity or ABN.
Can I issue a tax invoice if I am not registered for GST?
Generally no. Issue an invoice instead, charge no GST, and do not state that the price includes GST. Everything else, your ABN, the date, the work, the total, stays the same.
Do I have to show GST separately?
Not necessarily. It can be shown as its own amount, or as a statement that the total price includes GST where the GST is exactly one eleventh of the total. Where some items are GST-free, the invoice must show which are taxable and the total GST.
Do I need the customer's ABN?
Only at $1,000 or more, and then it is their identity or their ABN. Below that it is good practice but not on the required list.
How long do I keep invoices?
Generally five years from when the record was prepared or the transaction completed, whichever is later. Check the ATO's record-keeping guidance for your own circumstances.
How long do I have to give a customer a tax invoice?
28 days from when they ask. The ATO says “If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less.”
Is an emailed PDF a valid tax invoice?
Yes. The ATO's list is about what the document contains, not what it is printed on. An emailed PDF, or a link to one, is fine as long as it carries the required elements and you keep a copy.
Related
General information for Australian businesses, not tax, legal or financial advice. GST rules depend on your circumstances and can change, so check the current ATO guidance or talk to your accountant or a registered BAS agent before relying on anything here. This page describes the position as read on 26 October 2026.