Australian Tax Invoice Checklist

Use this checklist to review the basic information on an Australian tax invoice. The exact requirements can depend on the transaction and the amount, so use this as a practical check rather than a legal test.

Worked example: checking a plumber’s invoice

A Sydney plumber emails you an invoice for $550 including GST for fixing a leaking tap. Run it through the checklist. Seller identity and ABN: yes, both are printed at the top. Invoice date: yes. Description of the work: yes, it reads clearly. Amounts: yes, $550 total with the GST treatment stated. GST amount shown: yes, $50, and you can check the maths yourself because $550 divided by 11 is $50. Your business details: not required here, since the invoice is under $1,000. The invoice passes, and you can claim the $50 GST credit on your next BAS.

What is a tax invoice?

A tax invoice is the document that backs up a taxable sale. For the buyer, it is the evidence needed to claim GST credits. The ATO sets different information requirements depending on the transaction, so the details you need to see change with the invoice amount.

GST amount and wording

For a taxable sale where the amount includes GST, the GST component is the total divided by 11. The invoice still needs to meet the ATO’s requirements, though. A calculator can check the maths, but it cannot fix a missing ABN. Try the GST on invoice calculator to verify any figure.

Why the checklist matters

Good invoice records help the seller report GST correctly and help the buyer substantiate eligible GST credits. Keep your invoices for at least five years, because the ATO can ask to see them long after the BAS is lodged.

Special cases

Transactions involving GST-free supplies, input-taxed supplies, mixed supplies, taxable importations or adjustments may need different treatment. Do not assume that every invoice should show 10% GST. When the invoice checks out, the GST credit calculator shows what you can claim.

Practical tips for invoice day

Check incoming invoices when they arrive, not at BAS time. If the ABN is missing or wrong, ask the supplier to fix the invoice before you pay, because you generally cannot claim the credit without a valid tax invoice for purchases of $82.50 or more. When you send your own invoices, put your ABN on every one and state the GST amount for taxable sales over $82.50. Scanned and emailed copies count as records, so you do not need to keep every paper original.

Frequently asked questions

Do I need a tax invoice for every purchase?

You need one to claim GST credits on purchases of $82.50 or more including GST. For smaller amounts, a regular receipt or record is generally enough.

What if the invoice does not show an ABN?

Ask the supplier to reissue it with the ABN included. Without a valid ABN on an invoice of $82.50 or more, you generally cannot claim the GST credit.

Can a tax invoice be emailed, or does it need to be on paper?

Electronic invoices are fine. A PDF or emailed invoice meets the record-keeping rules as long as it shows the required information.

What extra details do invoices over $1,000 need?

For taxable sales of more than $1,000 including GST, the tax invoice must also show the buyer’s identity or ABN, and their address.

Australian GST Invoice Calculator · GST Component Calculator · ATO tax invoice guidance