ATO tax invoice requirements
According to the ATO (Tax invoices, last updated 18 September 2026), a tax invoice for a taxable sale must clearly show:
| Requirement | How this template handles it |
|---|---|
| That it is intended to be a tax invoice | Titled “Tax invoice” when you are registered for GST and an item is taxable |
| The seller's identity and ABN | Your business name and ABN, with the ABN checked |
| The date of issue | Invoice date |
| A brief description, quantity and price of what was sold | One line per item |
| The GST amount, or “Total price includes GST” when GST is exactly one-eleventh | GST shown as a separate amount |
| The extent to which each sale is taxable | Each line marked Taxable or GST-free |
| For sales of $1,000 or more: the buyer's identity or ABN | Customer name and optional ABN |
If a customer asks for a tax invoice you generally have to give one within 28 days, except for sales of $82.50 or less including GST.
Mixed invoices
When an invoice has both taxable and GST-free items, it must show which items are taxable, the GST payable and the total. The template prints “Taxable” or “GST-free” on every line and adds the GST of the taxable lines only.
Questions
What is the difference between an invoice and a tax invoice?
A tax invoice is issued by a business registered for GST for a taxable sale, and has the details the ATO requires so the buyer can claim the GST back. Businesses not registered for GST send an ordinary invoice.
Do prices include GST?
In this template you enter prices including GST; the GST is one-eleventh of each taxable line.
Related: ABN invoice template · Quote template