GST in Australia for Online Sellers (2026)
Short answer: Australia charges 10% GST on most goods and services. You register once your GST turnover reaches A$75,000 in 12 months (you have 21 days), then charge 10% on your Australian sales, show GST-inclusive prices to consumers, and lodge a business activity statement (BAS), usually every quarter. Exports are GST-free. Overseas sellers of digital products, and of parcels worth A$1,000 or less, to Australian consumers register once those sales pass A$75,000 a year, usually through a simplified registration with no ABN.
This hub is for small businesses dealing with Australian GST: an Australian store selling at home and overseas, and an overseas store, app or SaaS business with customers in Australia. It’s current as of 12 November 2026.
What applies to you: find your situation
Section titled “What applies to you: find your situation”| You are… | What you do about GST | Start here |
|---|---|---|
| An Australian business with GST turnover under A$75,000 | Nothing yet. Registering is optional | Register for GST |
| An Australian business at A$75,000 or more, or expecting to be within 12 months | Register within 21 days, then charge 10% | Register for GST |
| Registered and lodging your own BAS | Lodge each quarter by the 28th of the month after (28 February for October–December) | BAS due dates |
| Exporting goods or selling services to overseas customers | Charge 0% (GST-free), keep proof of export | GST-free and input-taxed sales |
| An overseas business selling apps, software, SaaS, streaming or courses to Australian consumers | Register once those sales reach A$75,000 a year | Selling to Australia from overseas |
| An overseas store shipping parcels of A$1,000 or less to Australian consumers | Same: register at A$75,000 and charge 10% at checkout | Selling to Australia from overseas |
| An overseas store shipping goods over A$1,000 | No registration for those. The buyer pays GST (and any duty) at the border | Imports |
| Selling to GST-registered Australian businesses from overseas | Don’t charge GST if they give you their ABN and say they’re registered | Selling to Australia from overseas |
| Selling on Amazon, eBay or Etsy from overseas | The marketplace usually charges GST on parcels of A$1,000 or less for you | Marketplaces |
The GST rate: 10%
Section titled “The GST rate: 10%”Australia has one rate, 10%, unchanged since GST replaced the old wholesale sales tax on 1 July 2000. There are no reduced rates, so there are only three kinds of sale:
| Type of sale | GST you charge | Can you claim GST on your costs? | Examples |
|---|---|---|---|
| Taxable | 10% | Yes | Clothing, homewares, cosmetics, software, most services, restaurant meals |
| GST-free | 0% | Yes | Most basic food, many medical and health services, education courses, exports |
| Input-taxed | None | No | Residential rent, sales of existing homes, lending and other financial services |
The difference between GST-free and input-taxed matters for your costs: a GST-free seller can still claim back the GST it pays on its own purchases, an input-taxed seller can’t. GST-free and input-taxed sales has the full lists.
The two numbers to remember: to add GST, multiply by 1.1. To find the GST inside a GST-inclusive price, divide by 11. A A$110 price includes A$10 of GST, and A$10 is one-eleventh of A$110.
| Price before GST | GST (10%) | Price including GST |
|---|---|---|
| A$20.00 | A$2.00 | A$22.00 |
| A$45.00 | A$4.50 | A$49.50 |
| A$75.00 | A$7.50 | A$82.50 |
| A$200.00 | A$20.00 | A$220.00 |
| A$909.09 | A$90.91 | A$1,000.00 |
When you have to register: the A$75,000 threshold
Section titled “When you have to register: the A$75,000 threshold”You must register for GST within 21 days of your GST turnover reaching A$75,000 (A$150,000 for non-profits). GST turnover is your total sales from all your businesses, less any GST, measured two ways:
- Current GST turnover: sales for this month plus the previous 11 months.
- Projected GST turnover: sales you expect for this month plus the next 11 months.
Reaching A$75,000 on either test means you must register. GST-free sales, including exports, count towards it. Input-taxed sales and sales of business assets don’t.
You need an Australian business number (ABN) before you can register for GST as an Australian business. Below the threshold, registering is optional, but once you choose to register you generally have to stay registered for at least 12 months. Taxi and ride-sharing drivers are the exception to the threshold: they register from their first fare.
How to register for GST walks through the tests, the ABN and the application.
Worked example: a Melbourne candle maker crosses A$75,000
Section titled “Worked example: a Melbourne candle maker crosses A$75,000”Fitzroy Wick Co. sells soy candles and diffusers on Shopify from Melbourne, plus a few wholesale orders to gift shops. It isn’t registered for GST. Its rolling 12-month sales:
| 12 months to | Shopify (Australia) | Shopify (NZ, UK, US) | Wholesale | GST turnover |
|---|---|---|---|---|
| 31 August 2026 | A$51,200 | A$6,300 | A$9,100 | A$66,600 |
| 30 September 2026 | A$53,900 | A$6,800 | A$9,400 | A$70,100 |
| 31 October 2026 | A$57,600 | A$7,400 | A$10,200 | A$75,200 |
Its current GST turnover reached A$75,000 in October 2026, so it must register within 21 days. The overseas orders count too, even though they’ll be GST-free exports.
From its registration date, a A$39.00 candle sold in Australia either goes up to A$42.90 (A$39 × 1.1) or stays at A$39.00 with A$3.55 of GST inside (A$39 ÷ 11). Most small brands keep their round prices and absorb the GST. Its orders to Auckland, London and Austin stay at the export price with no GST, and it can now claim back the GST on its wax, jars and packaging.
Charging GST: prices, invoices and records
Section titled “Charging GST: prices, invoices and records”- Show GST-inclusive prices to consumers. Australian consumer law requires the total price, including GST, to be shown. Business customers can be quoted before GST, as long as it’s clear GST will be added.
- Issue tax invoices to business customers who ask, within 28 days. They need one for any purchase over A$82.50 including GST to claim the GST back. See tax invoice requirements.
- Keep records for five years: invoices, receipts, order exports showing where each order went, and proof of export.
- Cash or accrual: businesses with turnover under A$10 million can account for GST on a cash basis, reporting GST when they’re paid rather than when they invoice.
Imports and selling into Australia
Section titled “Imports and selling into Australia”How GST reaches goods coming into Australia depends on their value:
| Goods sent to an Australian consumer | Who handles GST | When |
|---|---|---|
| A$1,000 or less (customs value) | The overseas seller or marketplace, if it’s registered or over A$75,000 | Charged at checkout, reported on a quarterly GST return |
| Over A$1,000 | The buyer, as importer | Paid at the border, with any customs duty and clearance charges |
| Bought by a GST-registered Australian business | The business, through the reverse charge if it applies | On its own BAS |
Digital products and services follow the same A$75,000 rule as low-value goods: an overseas business selling apps, SaaS, streaming, online courses or other services to Australian consumers charges 10% once those sales reach A$75,000 a year. Selling to Australia from overseas covers registration, marketplaces and business customers.
Exports and selling overseas from Australia
Section titled “Exports and selling overseas from Australia”Goods you send overseas are GST-free if they leave Australia within 60 days of you receiving payment or issuing an invoice, whichever comes first. Keep the proof: courier or Australia Post tracking, the shipping label and the order. Services and digital products supplied to customers outside Australia are usually GST-free too.
The other country’s tax still applies. Orders to New Zealand bring NZ GST on parcels of NZ$1,000 or less once you sell more than NZ$60,000 a year there. The UK charges VAT on parcels of £135 or less from the first sale, and US states charge sales tax once you pass their thresholds.
Lodging your BAS
Section titled “Lodging your BAS”Once registered, you report GST on a business activity statement (BAS): the GST on your sales (label 1A), minus the GST on your purchases (label 1B), and you pay the difference or get a refund.
| How you report GST | Who it’s for | Due |
|---|---|---|
| Quarterly | Most small businesses (GST turnover under A$20 million) | 28 October, 28 February, 28 April, 28 July |
| Monthly | GST turnover of A$20 million or more, or by choice | 21st of the following month |
| Annually | Voluntarily registered and under A$75,000 | 31 October |
Lodge online and you may get two extra weeks on three of the four quarters. A registered tax or BAS agent usually gets about four weeks more. The full calendar, including the 2026–27 agent dates, is in BAS due dates, and how to lodge a BAS goes through each label with a worked example.
Late lodgement brings a failure-to-lodge penalty of A$364 for each 28 days a BAS is late, up to A$1,820 for a small business (from 1 July 2026), plus the general interest charge on late payments. Since 1 July 2025 that interest charge is no longer tax-deductible.
E-invoicing and Peppol
Section titled “E-invoicing and Peppol”Australia uses Peppol for e-invoicing, with the ATO as its Peppol Authority and your ABN as your Peppol ID. As of November 2026 there’s no B2B e-invoicing mandate: sending invoices by Peppol is optional between businesses. Federal government agencies must be able to receive Peppol e-invoices, and they pay eligible Peppol invoices faster, so it’s worth it if you sell to government. See tax invoices.
All Australia GST guides
Section titled “All Australia GST guides”- Register for GST: the A$75,000 tests, the ABN, the 21 days and what happens when you register late
- Selling to Australia from overseas: simplified GST registration, parcels of A$1,000 or less, digital services, marketplaces and business customers
- BAS due dates 2026–27: quarterly, monthly and annual dates, the two-week online concession and tax-agent dates
- How to lodge a BAS: G1, 1A and 1B, lodging online, paying, nil BAS and a worked example
- GST-free and input-taxed sales: food, health, education, exports and what’s input-taxed
- Tax invoice requirements: the seven details, invoices of A$1,000 or more, and Peppol e-invoicing
Official sources
Section titled “Official sources”- Registering for GST, Australian Taxation Office
- Due dates for lodging and paying your BAS, Australian Taxation Office
- GST for non-resident businesses, Australian Taxation Office
- GST and imported goods, Australian Taxation Office
- Exports and GST, Australian Taxation Office
- Penalty units, Australian Taxation Office
How GoodVat helps Australian sellers
Section titled “How GoodVat helps Australian sellers”GoodVat tracks your GST turnover against A$75,000 across every channel, calculates 10% (or 0%) on each order, prepares your BAS figures, and has our accountants register you and lodge every BAS on time. If you sell overseas too, the same account covers New Zealand GST, UK and EU VAT, and US sales tax.