Invoice Fields: Business & Local Rules: GST registration threshold is $75,000 for businesses, $150,000 for non-profits.; Tax invoices over $82.50 must show ABN, issue date, and GST separately.; Payment terms and methods must be clear on both invoice and contract.
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Invoicing

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Choosing invoice fields from business and local requirements

Build an Australian invoice template around required tax invoice details, customer references and clear payment instructions.

Desk Accounting Practice · · 3 min read

Choose fields in three passes: identify the invoice type, add customer and payment details, then inspect the version the customer receives. A field saved in invoicing software may not appear on the emailed or printed invoice.

Three-Pass Approach to Setting Invoice Fields

  1. Identify the Invoice TypeCheck GST registration status and determine if a tax invoice is required
  2. Add Customer and Payment DetailsInclude unique invoice number, customer contact info, due date, and accepted payment methods
  3. Inspect the Final OutputPreview the emailed or printed version to ensure all fields display correctly

Decide which invoice type applies

Check GST registration before setting the default. Businesses with GST turnover of $75,000 or more must register; the threshold is $150,000 for non-profit organisations. It is reached when turnover for the current and previous 11 months reaches the threshold, or is projected to do so.

GST-registered businesses use tax invoices for taxable sales. They must provide one for a taxable sale over $82.50 (including GST), or whenever the customer asks, and have 28 days to provide it. Businesses not registered for GST use regular invoices and must not show GST as charged.

The ATO’s tax invoice requirements include the words ‘tax invoice’, the seller’s business name and ABN, the issue date, a short description of what was sold, quantity and price, and GST payable, if any. For sales of $1,000 or more including GST, add the buyer’s identity or ABN.

Show the extent to which each sale is taxable, identifying which items include GST on a mixed invoice. Show GST separately for each line, or state ‘Total price includes GST’ when GST is exactly one-eleventh of the total.

An ordinary invoice has no legally prescribed field list. A less common recipient-created tax invoice is sent by the buyer and is allowed by the ATO only in certain industries or business setups.

GST-registered vs Non-GST-registered Business Invoice Requirements

Invoice Type Required
Tax invoice (for taxable sales over $82.50 including GST)
GST Display Requirement
Show GST separately on each line or state 'Total price includes GST'
ABN on Invoice
Required for tax invoices; must be included in all cases
Invoice for Sales Under $82.50
Not required to issue a tax invoice, but may be requested
Non-GST Business Invoice
Use regular invoice; must not show GST as charged

Essential Fields for an Australian Tax Invoice

  • Words 'Tax Invoice'Must appear clearly on the document
  • Seller’s Business Name and ABNMust be included
  • Issue DateMust be shown
  • Description of Goods/ServicesShort description of what was sold
  • Quantity and Price per ItemMust be listed
  • GST PayableShown separately or stated as included
  • Buyer’s ABN or Identity (for $1,000+ sales)Required if sale is $1,000 or more including GST

Key Invoice Compliance Metrics for Australian Businesses

  • $82.50Minimum Tax Invoice Amount
  • 28daysTime to Issue Missing Tax Invoice
  • $1,000Threshold for Buyer’s ABN Requirement

Add details that help the customer pay

Useful details include a unique invoice number, customer name and contact details, due date and accepted payment method. State how much is owed, when it is due and how to pay.

Put payment terms on both the invoice and contract. Give a clear due point, such as payment up front, on delivery or after 30 days, and list accepted methods such as cash, bank transfer or credit card.

Ask regular customers which references their accounts payable team needs. A purchase order number, job code, delivery location, contact person or service period may be essential to their process; these additions do not replace tax invoice fields.

Inspect the output

Test sample documents for a simple charge, several lines and a customer requiring an order reference. Preview the customer view or PDF, including an invoice created on mobile if staff use one; check text wrapping, dates, ABN, GST presentation and payment details.

If an issued tax invoice is wrong or missing required information, use the ‘Fix incorrect tax invoices’ section of business.gov.au’s ‘How to invoice’ guidance. Keep the correction traceable to the original record, and have the finance owner review shared-template changes before further invoices are issued.

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