The seven details for sales under $1,000
The ATO's tax invoice page says a tax invoice for a taxable sale of less than $1,000 must include enough information to clearly determine these seven things:
- The document is intended to be a tax invoice (titling it 'Tax invoice' is the plain way to show this).
- The seller's identity.
- The seller's Australian business number (ABN).
- The date the invoice was issued.
- A brief description of the items sold, including the quantity (if applicable) and the price.
- The GST amount payable, shown separately or, if the GST is exactly one-eleventh of the total price, as the statement 'Total price includes GST'.
- The extent to which each sale on the invoice is a taxable sale (GST-free and input-taxed lines marked).
"Enough information to clearly determine" is deliberately flexible: the ATO is not prescribing a layout. But each item has to be there in a form the customer can read without guessing. A logo instead of a business name, an ABN in tiny print hidden in an image, or "Labour – see attached" without prices all invite a query.
The extra detail from $1,000
The buyer's identity or ABN, for sales of $1,000 or more (GST-inclusive). An invoice that meets the $1,000 standard can be used for smaller sales too, so the simplest habit is to always include the customer's name. The ATO adds rules for a few special cases: for a sale to several recipients or co-owners, show each one's identity or ABN; for members of a GST group, show the member, the group or its representative member.
A labelled example
| On the invoice | Example | Which requirement |
|---|---|---|
| Title | TAX INVOICE | Intended to be a tax invoice |
| From | Jo Bloggs Plumbing Pty Ltd | Seller's identity |
| ABN | ABN 51 824 753 556 | Seller's ABN |
| Issue date | 28 Oct 2026 | Date of issue |
| Line 1 | Replace hot water system, 1 × $1,800.00, GST | Description, quantity, price; taxable |
| Line 2 | Council inspection fee, 1 × $120.00, GST-free | Extent to which each sale is taxable |
| Totals | Subtotal $1,920.00 · GST $180.00 · Total $2,100.00 | GST amount payable |
| To | Sam Customer | Buyer's identity (required: total ≥ $1,000) |
Everything else you might put on an invoice (due date, payment details, a purchase-order number, your phone number, a late-payment note) is good practice rather than a legal requirement. It is still worth including, because it is what gets the invoice paid.
Showing the GST
You can show the GST as a separate amount, line by line or as a total. Alternatively, where the GST is exactly one-eleventh of the total price (every line taxable), the ATO accepts the statement "Total price includes GST" instead of a dollar figure. Where some lines are taxable and others are not, the invoice must clearly show which items are taxable, the amount of GST and the total payable.
Rounding
Where there is only one taxable sale on a tax invoice, round the GST to the nearest cent (0.5 cents rounds up). With more than one taxable sale on the invoice there are two methods:
- Total invoice rule: add the GST-exclusive value of each taxable sale, calculate GST on that total and round once to the nearest cent (0.5 cents rounds up).
- Taxable sale rule: work out the GST on each taxable sale, add the individual amounts and round the total to the nearest cent (0.5 cents rounds up).
You and your customers do not need to use the same rounding rule. The generator on this site uses the total invoice rule and shows the method on the page.
When you have to issue one
A GST-registered business must give a tax invoice within 28 days when the customer asks for one, unless the sale is $82.5 or less including GST. Many businesses issue one for every sale anyway, because customers claiming GST credits need it and it removes the request step.
Digital invoices and eInvoicing
A tax invoice does not need to be on paper. Emailing a PDF is fine, as long as it contains all the required information. The ATO also recognises Peppol eInvoices issued under the A-NZ specification as tax invoices even where they do not carry the words "Tax invoice". If your larger customers ask for eInvoicing, that needs accounting software connected to the Peppol network; a PDF generator cannot send an eInvoice.
If you are not registered for GST
A business that is not registered for GST must not charge GST or issue a document titled 'Tax invoice'. It issues an ordinary invoice, still showing its ABN, with no GST line. Registration is required once your GST turnover reaches $75,000 ($150,000 for non-profit organisations) and, for taxi and ride-sourcing drivers, from the first fare regardless of turnover. Below the threshold registration is optional.
Common mistakes that get invoices sent back
- An ABN with a typo. The ABN check-digit test catches most of these; the generator runs it as you type.
- "Tax invoice" on a document from a business that is not registered for GST.
- No buyer name on an invoice of $1,000 or more.
- GST shown on GST-free items, or no indication of which items are GST-free.
- A single line such as "Services" with no description, quantity or price breakdown.
- GST rounded per line so the total is a cent or two out from the customer's software.
The tax invoice generator checks all of these before it lets you download, and it runs entirely in your browser.