What must a tax invoice include in Australia?

Seven things: that it's intended to be a tax invoice, the seller's identity, the seller's ABN, the date, a brief description of what was sold with the quantity and price, the GST amount (or a statement that the total includes GST when GST is exactly one-eleventh of the total), and the extent to which each item is taxable. Invoices of A$1,000 or more must also show the buyer's identity or ABN.

When do I have to give a tax invoice?

When a GST-registered customer asks for one, within 28 days of the request. You don't have to for sales of A$82.50 or less including GST, though you can. Business customers need a tax invoice to claim back the GST on any purchase over A$82.50.

Can I issue a tax invoice if I'm not registered for GST?

No. Only GST-registered businesses can issue tax invoices or charge GST. If you're not registered, issue an ordinary invoice without GST and don't add 10% to the price. Overseas sellers using simplified GST registration can't issue tax invoices either.

Is an email or PDF invoice a valid tax invoice?

Yes. A tax invoice can be a PDF, an email or a Peppol e-invoice, as long as it contains all the required details. A Shopify order confirmation can work too, if it says 'Tax invoice' and shows your ABN, the GST and the other details.

Is e-invoicing mandatory in Australia?

Not between businesses, as of November 2026. Australia uses the Peppol network for e-invoicing, with the ATO as Peppol Authority and your ABN as your Peppol ID, but businesses can choose whether to use it. Federal government agencies must be able to receive Peppol e-invoices, and they pay eligible ones faster.

Tax Invoice Requirements in Australia

Short answer: a tax invoice needs seven details: the words “tax invoice”, your name, your ABN, the date, what you sold (quantity and price), the GST (or “Total price includes GST”) and which items are taxable. Invoices of A$1,000 or more also need the buyer’s name or ABN. You must give one within 28 days when a GST-registered customer asks, except for sales of A$82.50 or less. PDFs and emails are fine, and Peppol e-invoicing is optional between businesses.

This guide is for GST-registered Australian businesses invoicing customers, as of 12 November 2026.

When you need a tax invoice

Situation	Tax invoice?
A GST-registered customer asks for one, sale over A$82.50 including GST	Yes, within 28 days
Sale of A$82.50 or less	Optional. A receipt is enough
Selling to consumers	Optional. They can’t claim GST, but a receipt showing GST is good practice
You’re not registered for GST	No. You can’t issue one or charge GST
Overseas seller with simplified registration	No. Issue a receipt showing your ARN and the GST
You’re buying, and want to claim GST over A$82.50	You need one from your supplier

The seven details

#	Detail	Notes
1	It’s intended to be a tax invoice	Write “Tax invoice” at the top
2	Seller’s identity	Your legal or registered business name
3	Seller’s ABN
4	Date of issue
5	Description of each item	With the quantity (if relevant) and the price
6	The GST amount	Shown separately, or, when the GST is exactly one-eleventh of the total, the statement “Total price includes GST”
7	The extent each item is taxable	Matters when one invoice mixes taxable and GST-free items: mark which is which

Invoices of A$1,000 or more

Add the buyer’s identity or ABN: a legal or registered business name is enough. An invoice that meets the A$1,000 rules works for smaller sales too, so many businesses use one template for everything.

Example tax invoice

A Sydney design studio invoicing an Australian client for a website project:

TAX INVOICE                                   Invoice 2026-118
Harbour Pixel Studio Pty Ltd                  Date: 12 November 2026
ABN 12 345 678 901

To: Bondi Bean Roasters Pty Ltd, ABN 98 765 432 109

Website design and build (fixed fee)    1  ×  A$2,800.00   A$2,800.00
Hosting setup, 12 months                1  ×  A$  200.00   A$  200.00
                                                          -----------
Subtotal (excluding GST)                                   A$3,000.00
GST (10%)                                                  A$  300.00
Total                                                      A$3,300.00

The total is over A$1,000, so the client’s name and ABN are on it. Every item is taxable, so no item-by-item marking is needed.

Mixed invoices

When one invoice includes taxable and GST-free items, show which is which. A common way is a GST column or a marker:

Item	Price	GST
Coffee beans 1 kg	A$48.00	GST-free
Ceramic pour-over set	A$66.00	A$6.00
Total	A$114.00	A$6.00

Here GST isn’t one-eleventh of the total, so “Total price includes GST” wouldn’t be correct: show the GST amount.

Online stores and digital invoices

PDF and email invoices are valid, as long as they include all seven details.
Shopify, WooCommerce and BigCommerce order confirmations can be tax invoices if you edit the template: add “Tax invoice”, your ABN and the GST line, and the customer’s name and ABN for orders of A$1,000 or more. Shopify’s order printer and invoice apps can do this.
Recipient-created tax invoices (RCTIs): some buyers, often in agriculture and with marketplaces paying sellers, issue the tax invoice themselves under an agreement with you. It must show both ABNs.

Refunds and adjustment notes

When you refund or discount a sale after invoicing it, your GST changes. Your GST-registered customer needs an adjustment note to reduce the GST they claimed, showing the same identifying details, the reason, and the change in GST. A credit note that has these details works as an adjustment note.

E-invoicing and Peppol in Australia

Australia’s e-invoicing runs on Peppol, the same network used across Europe, Singapore and New Zealand:

The ATO is the Peppol Authority and accredits Peppol service providers. E-invoices travel between providers and never pass through the ATO.
Your Peppol ID is your ABN. The format is PINT A-NZ, shared with New Zealand.
No B2B mandate. As of November 2026, businesses choose whether to send and receive Peppol e-invoices. It doesn’t apply to sales to consumers.
Government buyers (federal agencies) must be able to receive Peppol e-invoices, and they pay eligible Peppol invoices faster than paper or PDF ones.
A Peppol e-invoice can be a valid tax invoice when it carries the seven details.
Getting started: most accounting software (Xero, MYOB, QuickBooks) can switch on Peppol, or you register through an accredited Peppol service provider.

More on how Peppol works internationally is in what is e-invoicing.

Official sources

Tax invoices, Australian Taxation Office
GSTR 2013/1: Tax invoices, Australian Taxation Office
eInvoicing for businesses, Australian Taxation Office
About Peppol eInvoicing, Australian Taxation Office