If you’re looking for an ATO invoice template, the Australian Taxation Office does not require one particular layout: a valid invoice can use any clear format that contains the details required for the transaction. Use the blank template below as a starting point, and label it “tax invoice” only if you’re registered for GST and the sale is a taxable supply.
What people mean by an ATO invoice template
“ATO invoice template” usually means a practical invoice layout that helps an Australian business record a sale and include the information relevant to GST. It does not mean there is one official ATO-designed form that every business must use. You can create an invoice in a document, spreadsheet, accounting system or other format, provided it is legible and includes the details that apply.
An invoice records what was supplied, who supplied it, the amount payable and when payment is due. A tax invoice is a particular kind of invoice used for GST purposes. The distinction matters: an ordinary invoice can request payment, but calling it a tax invoice when you are not entitled to do so can mislead the customer about GST.
The template in this article is generic, not an ATO-issued form. Adapt the fields to your work, and remove GST wording that does not apply. A clear document also helps both parties identify the transaction later, especially if a customer asks about a charge or needs a copy for their records.
When an invoice should be a tax invoice
A tax invoice is relevant when a supplier registered for GST makes a taxable sale. If you are not registered for GST, you should not charge GST or describe your invoice as a tax invoice. Having an Australian Business Number (ABN) does not, by itself, mean that you are registered for GST. Check your registration status before using GST labels or amounts.
For a GST-registered supplier, the invoice should identify the taxable sale and show the GST information required for the document. A recipient generally needs a tax invoice to claim a GST credit for a purchase above $82.50, including GST. If a customer asks for a tax invoice for a taxable sale, the supplier generally has 28 days to provide it. These are GST rules, not a requirement that every invoice use an identical design.
Not every sale has GST added. Some supplies may be GST-free or input taxed, and a business may make a mixture of supply types. Do not assume that every line on an invoice attracts GST simply because the business is GST-registered. If a particular sale’s GST treatment is uncertain, ask a qualified tax professional rather than guessing.
Details to include on an Australian invoice
For a useful invoice, identify the seller and customer, explain what was supplied and make the amount due easy to understand. A tax invoice also needs the applicable GST details. The exact information can vary with the value and type of sale, so treat this as a practical checklist rather than a substitute for the ATO’s current requirements.
- Document label: Use “Invoice” for an ordinary payment request. Use “Tax invoice” only when the document qualifies as one.
- Seller details: Include the seller’s name or business identity and ABN. Add contact information so the customer can follow up.
- Customer details: Name the customer and, where appropriate, include a billing address or contact email. For a tax invoice totalling $1,000 or more, the recipient’s identity and ABN are generally required.
- Invoice number and date: Give the invoice a unique reference and show its issue date. A consistent numbering sequence makes it easier to find records and discuss a particular charge.
- Supply details: Describe the goods or services clearly. Include quantities where relevant, such as “3 hours of design work” or “4 replacement parts,” rather than an unexplained total.
- Amounts: Show the price, any discount, GST treatment and final amount payable. For taxable sales, show the GST amount in a way that meets the applicable tax-invoice requirements.
- Payment information: State the due date and accepted payment method or account details if relevant. These are useful commercial fields, though not every payment instruction is a tax-invoice requirement.
ATO-style invoice template
Copy the blank fields into a document and add or remove item rows as needed. For a non-GST invoice, omit the GST column or mark the GST amount as not applicable; do not add GST to the total. For a tax invoice, make sure the document meets the rules that apply to your sale.
| Invoice field | Details |
|---|---|
| Document title | |
| Invoice number | |
| Issue date | |
| Payment due date | |
| Seller name and contact details | |
| Seller ABN | |
| Customer name and contact details | |
| Customer ABN, if required |
| Description of goods or services | Quantity | Unit price | GST | Line total |
|---|---|---|---|---|
| Subtotal | |
|---|---|
| Total GST | |
| Total due | |
| Payment instructions or reference | |
| Notes |
Sample only — fictional details: Invoice 1042, issued 3 March 2026, due 17 March 2026. Seller: Example Repairs, ABN 11 111 111 111. Customer: Alex Sample. Item: “Replace door handle,” quantity 1, line total $110 including $10 GST. Total due: $110. These invented details illustrate formatting only and do not establish anyone’s GST status.
How to fill out and send the template
- Confirm the seller and GST status. Use the correct business identity and ABN. Decide whether the sale is taxable and whether you are registered for GST before choosing the document title or entering a GST amount.
- Describe the sale in customer-friendly terms. State what was provided, when useful, and how much. For example, “Garden maintenance, 2 visits in May” tells the customer more than “Services.”
- Calculate the amounts consistently. Show whether listed prices include GST or exclude it, and make the final total clear. Separate taxable and non-taxable items where needed so that the GST treatment is not ambiguous.
- Set payment terms and check the document. Include a due date and review the customer name, invoice number, arithmetic and payment details before sending. Keep a copy of the issued invoice with your business records.
You can provide an invoice electronically or on paper. Keep the layout readable on screen and when printed: use clear headings, avoid tiny text and ensure the totals are easy to locate. If you revise an invoice after sending it, make the change traceable rather than silently replacing the original copy.
GST wording and common mistakes
One frequent mistake is treating an ABN as proof of GST registration. They are different things. A business can have an ABN without being registered for GST; it should not charge GST merely because its ABN appears on the invoice. Conversely, a GST-registered business should not label every supply as taxable without considering the nature of the sale.
Another source of confusion is a GST-inclusive price. If a price includes GST, say so clearly and show the GST amount as required for the kind of tax invoice being issued. If a price excludes GST, label it as such and make the amount payable, including any GST, clear. Avoid showing a GST figure that does not match the total or suggesting the customer can claim a credit where the document or transaction does not support that.
For tax invoices totalling $1,000 or more, the recipient’s identity and ABN are generally required, in addition to the other applicable details. Smaller invoices can have different information requirements. Do not use the $1,000 threshold as a reason to omit basic customer details that are needed to identify the transaction, and do not assume a template automatically makes an invoice compliant.
Finally, do not confuse a quote, receipt and invoice. A quote proposes a price before work is accepted; an invoice requests payment for a supply; a receipt confirms payment. A document can sometimes serve more than one purpose if it clearly records the relevant event, but its title and wording should not imply that payment has been made when it has not.
Records, corrections and invoice numbering
Invoices form part of a business’s transaction records. Keep copies in a system where they can be retrieved and matched to payments, expenses and other supporting documents. Australian businesses generally need to keep tax and business records for five years, although the precise start point and exceptions can depend on the record and circumstances. Follow the applicable record-keeping rules rather than relying on a customer’s copy as your only record.
Unique, sequential invoice numbers are a simple way to locate documents and identify gaps. A numbering system might use a year and running number, such as 2026-014, provided it is applied consistently. The format itself is a business choice; the useful outcome is that each invoice can be distinguished from the others and linked to any correction or payment.
If an invoice contains an error, preserve a clear record of what changed and why. Depending on the situation, a corrected invoice, credit note or other adjustment document may be appropriate. Avoid deleting or overwriting the only copy of the original document. If you are unsure which adjustment is required, ask a qualified tax professional.
Choosing a format that suits your work
A plain printable template is often enough for occasional or straightforward invoices. A table-based document is easy to edit and gives the customer a clear breakdown. Businesses issuing invoices regularly may prefer a structured system that assigns invoice numbers, tracks due dates and retains copies, but the underlying tax-invoice requirements still apply regardless of the format.
Choose a format based on how you work, not on claims that a particular design is “ATO approved.” Check that you can enter all necessary seller, customer, supply and GST details; add item rows; calculate totals accurately; and save a copy. If you sell different kinds of supplies, make sure the layout can distinguish their GST treatment. The ATO’s guidance can help confirm current requirements, while a qualified professional can advise on a situation that depends on your circumstances.
Frequently Asked Questions
Does the ATO provide an official invoice template?
The ATO explains what information invoices and tax invoices need, but it does not require every business to use one official layout. You can use a clear template of your own, provided it contains the required details for the transaction.
Can I use this template if I am not registered for GST?
Yes, as a general invoice layout, but remove GST amounts and do not call the document a tax invoice. An ABN alone does not mean you are registered for GST.
When should I write “tax invoice” on an invoice?
Use that label when you are registered for GST and the document relates to a taxable sale, and ensure it includes the required tax-invoice information. Do not use the label just because a customer asks for it if the sale or your registration status does not qualify.
Does every invoice need the customer’s ABN?
No. For a tax invoice totalling $1,000 or more, the recipient’s identity and ABN are generally required. Requirements can differ for lower-value invoices, and a customer ABN is not a universal field for every invoice.
Can I send an invoice as a PDF or by email?
Invoices can be issued electronically or on paper. Whichever method you use, make sure the document is readable, complete and retained with your business records.
What should I do if I am unsure how GST applies?
Do not guess at the GST treatment or present uncertain amounts as fact. For a situation requiring tax, legal or financial advice, ask a qualified professional.