Do I need to issue a tax invoice?

You must issue a tax invoice for any taxable supply of more than $82.50 (GST inclusive) within 28 days of the recipient's request, under section 29-70 of the GST Act. For supplies to non-GST-registered customers, a non-tax invoice ("invoice") may be issued, but most businesses use a single tax invoice format.

What if I am not registered for GST?

If you are not registered for GST (turnover below $75,000, or $150,000 for non-profits), you cannot charge GST and should not issue a tax invoice. Issue a regular invoice with no GST component, and do not include the words "tax invoice".

When do I need to include the customer's ABN?

For supplies of $1,000 or more (GST inclusive), the tax invoice must include the recipient's identity or ABN. For supplies below $1,000, the recipient's details are not mandatory but are good practice.

Can I invoice in a foreign currency?

Yes. Supplies priced in a foreign currency must include a conversion to Australian dollars using the ATO-accepted exchange rate on the date of the supply, the invoice date, or the period end, depending on the method chosen.

What if my customer doesn't pay on time?

You can charge contractually-agreed interest on overdue amounts, issue a letter of demand, and, if payment is still not made, pursue recovery in the Local Court or state small claims tribunal. For debts exceeding the tribunal limit, the District or Supreme Court has jurisdiction.

Can I email the invoice?

Yes. Electronic tax invoices are valid under section 29-70 and the ATO's e-invoicing framework. The Peppol network has been adopted as the standard for B2B e-invoicing in Australia.

What is a recipient-created tax invoice (RCTI)?

An RCTI is a tax invoice issued by the recipient of the supply instead of the supplier. RCTIs are permitted only for specified classes of supplies under ATO determinations and require a written agreement between the parties.

FinanceAustralia

Invoice Template

An Australian tax invoice is the document that records a taxable supply and enables the recipient to claim a GST input tax credit. Use our free Australian template to issue compliant tax invoices that meet the requirements of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) and the Australian Taxation Office.

Create Your Tax Invoice

Free to useInstant PDFNo account required

PDF (free) + editable Word (.docx) with Expert

INVOICE

INV-2026-042

Ref: PO-2026-101

Harbour Digital Pty Ltd

Level 12, 1 Martin Place, Sydney NSW 2000

DATE

25 April 2026

DUE DATE

25 May 2026

TERMS

Net 30

CURRENCY

AUD

FROM

Harbour Digital Pty Ltd

Tax ID: ABN 12 345 678 901

Level 12, 1 Martin Place, Sydney NSW 2000

billing@harbourdigital.com.au

+61 2 9876 5432

BILL TO

Southern Ventures Pty Ltd

Tax ID: ABN 98 765 432 109

Attn: Accounts Payable

200 Queen Street, Melbourne VIC 3000

ap@southernventures.com.au

TAX INVOICE

Description	Qty	Unit Price	Amount
Web Application Development — Phase 2	1	8,500.00 AUD	8,500.00 AUD
UX Design and Prototyping (40 hrs @ $175)	40	175.00 AUD	7,000.00 AUD
Project Management and Coordination	1	1,200.00 AUD	1,200.00 AUD

Subtotal	16,700.00 AUD
GST (10%)	1,670.00 AUD
TOTAL (incl. GST)	18,370.00 AUD

PAYMENT INSTRUCTIONS
Bank: Commonwealth Bank of Australia
Account Name: Harbour Digital Pty Ltd
BSB: 062-000
Account No: 12345678
Remittance to: billing@harbourdigital.com.au

Thank you for your business.

Available as a print-ready PDF or an editable Microsoft Word (.docx) file.

What Is a Tax Invoice?

A tax invoice is a document issued by a supplier of goods or services to a recipient that records the details of the supply and the amount of GST charged. In Australia, a GST-registered business must issue a tax invoice for any taxable supply of more than $82.50 (GST inclusive) where the recipient requests one. The tax invoice is the primary evidence on which the recipient claims an input tax credit.

The form and content of a tax invoice are prescribed by section 29-70 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) and the Goods and Services Tax Ruling GSTR 2013/1. For supplies of $1,000 or more (GST inclusive), the tax invoice must include the recipient's identity or ABN, a description of each item, and additional detail. For supplies below $1,000, simpler requirements apply.

Australian businesses must also observe the Business Payment Times Reporting Act 2020 (Cth) (for large businesses reporting payment times) and the Australian Consumer Law's prohibitions on misleading conduct when stating amounts due. Where payment is not made within the agreed terms, interest may accrue, and unpaid debts can be pursued through state and territory small claims tribunals (NCAT, VCAT, QCAT) or debt recovery proceedings in the Local, Magistrates, or District Court.

What's Covered in This Template

Our invoice template includes every field required by the ATO for a valid tax invoice.

"Tax Invoice" Heading

Prominent heading identifying the document as a tax invoice.

Supplier Details

Legal or trading name, ABN, address, and contact details of the supplier.

Customer Details

Name, ABN (for supplies over $1,000), and address of the recipient.

Invoice Number

Unique sequential invoice number.

Date of Issue

Date the invoice is issued.

Description of Supply

Itemised description of goods or services, quantity, and unit price.

GST Amount

GST component clearly shown separately.

Total Amount Payable

GST-inclusive total clearly stated.

Payment Terms

Due date, late-payment interest, and payment methods.

Bank and BPAY Details

BSB, account number, BPAY biller code, and payment reference.

Purchase Order Reference

Customer's purchase order number where applicable.

Notes and Terms

Additional notes, warranties, or terms applying to the supply.

How to Create a Tax Invoice

Follow these steps to produce an ATO-compliant tax invoice in minutes.

1
Enter Supplier Details
Provide your business name, ABN, address, and contact information.
2
Enter Customer Details
Provide the customer's name and, for supplies over $1,000, their ABN and address.
3
Itemise the Supply
List goods or services with descriptions, quantities, unit prices, and GST.
4
Set Payment Terms
Specify the due date, acceptable payment methods, and any late-payment interest.
5
Review and Download
Check totals, GST calculations, and invoice number, then download the PDF.

Why Doxuno documents are different

Four things that make our templates more thorough than AI-generated drafts and more current than static template libraries.

Accurate

Country-specific legal content

Drafted with legal expertise for each jurisdiction, far more thorough than AI-generated drafts that copy generic clauses across borders.

Always current

Always current with the law

Templates carrying statute references are continuously updated as the law changes. Your document always reflects the current legal framework.

Free PDF

Print-ready PDF

Free to download. Vector text, embedded fonts, statute citations baked in. Print, sign, file. Ready for any signing flow including electronic signature.

Word · .docx

Editable Word (.docx)

Continue editing in Word after download. Add custom clauses, reuse the template for similar agreements, or share with a colleague for collaborative review.

Requires Expert one-time unlock or any paid Doxuno subscription.

Legal Considerations

Tax invoices must satisfy ATO content requirements to entitle the recipient to an input tax credit.

This template is for informational purposes only and does not constitute tax or legal advice. Consult a registered tax agent or accountant for advice specific to your business.

Reviewed for Australian law

GST Act Requirements

Section 29-70 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) requires a tax invoice to include: the supplier's identity and ABN; the words "tax invoice"; the date of issue; a brief description of each supply; for supplies of $1,000 or more, the recipient's identity or ABN and the quantity of goods or extent of services; and the GST amount or a statement that the total includes GST. GSTR 2013/1 provides further guidance.

Recipient-Created Tax Invoices

Under section 29-70(3) of the GST Act and the Recipient Created Tax Invoice (RCTI) determinations (such as A New Tax System (Goods and Services Tax) Act 1999 Recipient Created Tax Invoice Determination (No. 1) 2017), the recipient may issue the tax invoice where both parties agree in writing and the supply falls within specified classes. The determination must be in force and the written agreement must be kept by both parties.

Payment Times and Interest

Most Australian commercial contracts provide payment terms of 14, 30, or 60 days. The Business Payment Times Reporting Act 2020 (Cth) requires certain large businesses to publicly report their payment times. Interest on overdue amounts may be charged where stated in the invoice or underlying contract. Penalty Interest rates are set by state Supreme Court rules for judgment debts.

Record-Keeping

Under section 382-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth) and section 286-75 of Schedule 1, businesses must retain tax invoices for at least five years. Electronic records are acceptable provided they are readily accessible and not altered after issue.

Frequently Asked Questions

Create Your Invoice Now

Get paid faster with a clear, ATO-compliant tax invoice. Fill in the details and download the PDF in minutes.

Create Your Tax Invoice Browse All Templates

Free PDF · Editable Word with Expert · No account required