Quick answer
A GST-registered Australian business must issue a tax invoice for sales of $82.50 or more, showing that it is a tax invoice, your identity and ABN, the date, a description with quantity and price, and the GST amount. From $1,000 you also need the buyer’s identity or ABN. Source: ATO.
How we compared: every price and plan limit on this page was read from the vendor’s own Australian pricing page on 11 November 2026. We have not run hands-on tests of these products for this article, so we do not describe how they feel to use. Rules come from the ATO. This is general information, not tax or financial advice. See our editorial policy.
How do you invoice as a sole trader in Australia?
What you put on an invoice depends on whether you are registered for GST. The ATO says a business must register when its GST turnover reaches $75,000, and below that registration is optional. If you are registered, you must issue valid tax invoices. Here is the checklist from the ATO’s tax invoice rules (page updated 18 September 2026).
| What to include | Sales of $82.50 or more | Sales of $1,000 or more |
|---|---|---|
| The words ‘tax invoice’ (that it is a tax invoice) | Yes | Yes |
| Your identity (business name) | Yes | Yes |
| Your ABN | Yes | Yes |
| Date of the invoice | Yes | Yes |
| Brief description of what was sold, with quantity and price | Yes | Yes |
| GST amount, or ‘Total price includes GST’ when GST is exactly one-eleventh of the total | Yes | Yes |
| Extent to which each sale is taxable | Yes | Yes |
| Buyer’s identity or ABN | Not required | Required |
What else should an invoice show?
These are not on the ATO’s list of tax invoice requirements, but they make invoices easier to pay and track. They are our suggestions, not ATO rules.
- A unique invoice number, so you and your client can refer to it.
- The payment due date and your payment details.
- Your contact details and the client’s contact details.
What if you are not registered for GST?
If you are not registered, you do not charge GST and you do not issue tax invoices. You still need to keep records of your income and expenses and issue clear invoices to your clients. If your turnover is approaching $75,000, the ATO’s page on registering for GST explains when you must register. Ask your accountant about your situation.
How can software help?
Good software fills in the required fields and keeps a record of each invoice. Our sole trader software guide compares options with checked prices, from MYOB Solo at $99 a year to Xero Ignite at $37 a month. Compare it with free options too. Whatever you use, check a sample invoice against the table above before you send one to a client.
Common mistakes to avoid
- Leaving off your ABN when you are GST-registered.
- Forgetting the buyer’s identity or ABN on invoices of $1,000 or more.
- Showing a GST amount that does not match the total.
- Not keeping a copy of each invoice you issue.
Frequently asked questions
What must an Australian tax invoice include?
Per the ATO, for sales of $82.50 or more a tax invoice must show that it is a tax invoice, your identity and ABN, the date, a brief description with quantity and price, the GST amount or the statement ‘Total price includes GST’, and the extent to which each sale is taxable.
When do I need to include the buyer’s details?
The ATO says sales of $1,000 or more also need the buyer’s identity or ABN on the tax invoice. Under that amount you do not need the buyer’s details for a tax invoice.
Do I need to charge GST as a sole trader?
Only if you are registered. The ATO says a business must register for GST when its GST turnover reaches $75,000. Below that it is optional, though you can choose to register.
What is the ‘Total price includes GST’ statement?
The ATO says you can use the statement ‘Total price includes GST’ instead of showing the GST amount separately, when the GST is exactly one-eleventh of the total price. Check the ATO page for when it applies.
Do I need invoicing software?
No law says you must. Software saves time by filling in the required fields and tracking payments, and some, like MYOB Solo at $99 a year, are cheap. Compare options in our sole trader software guide.
How long should I keep invoices?
Keep your tax records for the period the ATO requires, which can be several years. Check the ATO’s record-keeping guidance or ask your accountant, since the period depends on the record.
Update log: 11 November 2026. Prices and plan limits rechecked against each vendor’s Australian pages. Next check: December 2026.
Sources: ATO: tax invoices, ATO: registering for GST. Checked 11 November 2026.