Invoice or tax invoice?
It depends on whether you're registered for GST.
| Not registered for GST | Registered for GST | |
|---|---|---|
| Title | Invoice | Tax invoice |
| GST | None. Don't add 10%. | 10% on taxable items, shown separately |
| Your ABN | Recommended | Required |
| Customer's name or ABN | Recommended | Required for sales of $1,000 or more |
This page starts with "Registered for GST" switched off. The invoice is titled "Invoice", shows no GST and notes that no GST has been charged. If you're registered, switch it on: the title changes to "Tax invoice" and GST is added.
When you have to register for GST
You must register once your GST turnover reaches $75,000 a year. Below that, registering is optional. Taxi and ride-sourcing drivers must register from their first fare, whatever their turnover. Until you're registered, don't charge GST or call your invoice a tax invoice.
Why your ABN matters
Put your ABN on every invoice. If you don't quote an ABN, a business paying you may have to withhold tax from the payment at the top rate. Use the ABN check beside the field to catch typos.
Questions people ask
Do I charge GST as a sole trader?
Only if you're registered for GST. You must register when your GST turnover reaches $75,000 a year. Below that it's optional. If you're not registered, don't add GST to your invoices.
What's the difference between an invoice and a tax invoice?
A tax invoice is issued by a GST-registered business and shows the GST. If you're not registered, you issue a plain invoice without GST and must not call it a tax invoice.
Do sole traders need an ABN on invoices?
You should quote your ABN. If you don't, a business paying you may have to withhold tax from the payment at the top rate.
Can I put my own name instead of a business name?
Yes. Many sole traders invoice under their own name. Use whichever name matches your ABN registration.
Can I keep my details for next time?
Tick "Remember my details" and your name, ABN, bank details and logo are saved on this device only. The next invoice number fills itself in.
Sources and limits
- ATO: Tax invoices
- ATO: Registering for GST
- ABN Lookup to confirm an ABN is active
The ABN check only confirms the number is in a valid format. This tool uses the standard 10% GST rate and is general information, not tax or legal advice.