Invoice Template Australia: No GST Rules and a Blank Form

Yes. If you are not registered for GST in Australia, you can use an ordinary invoice template that shows the amount payable without adding GST. Do not describe it as a tax invoice or show a GST amount as though you collected it; make your GST registration status clear and include the practical details needed to identify the sale and arrange payment.

What a no-GST invoice means

A no-GST invoice is a request for payment where the supplier has not added GST to the price. Most often, this is because the supplier is not registered for GST. The customer pays the stated total, and the invoice does not split that amount into a price plus a GST component. For example, if an unregistered designer charges $550 for a job, the invoice total is $550—not $550 plus another $55 in GST.

There is no single government-issued layout that every Australian business must use for an ordinary invoice. A clear document with the transaction details is usually more useful than a complicated form. The important distinction is that a supplier who is not GST-registered should not charge GST or present their ordinary invoice as a tax invoice.

GST registration is separate from having an Australian Business Number (ABN). An ABN identifies a business or entity for dealings with government and other organisations; it does not, by itself, mean the holder is registered for GST. An invoice can include an ABN where the business has one while still stating that GST has not been charged.

Who can issue an invoice without GST?

In general, a business must register for GST if its GST turnover reaches, or is expected to reach, $75,000. The general threshold for a non-profit organisation is $150,000. GST turnover is about business turnover, not profit: it is based on the value of relevant sales, with specific rules and exclusions. It is not simply the amount left after expenses.

A business below the applicable threshold may usually choose whether to register voluntarily. If it is not registered, it does not add GST to its sales and generally cannot claim GST credits for GST included in its business purchases. If it registers, it takes on GST reporting responsibilities and must account for GST on taxable sales, even if it would otherwise have been below the threshold.

There are special rules for some activities. For example, people who provide taxi or ride-sourcing services generally have to register for GST regardless of turnover. Do not rely on the ordinary threshold if your work falls into a special category. If your circumstances need legal, tax or other professional advice, ask a qualified professional.

What to include on the invoice

A useful no-GST invoice identifies who is billing, who is being billed, what was supplied, how much is due and when payment is expected. Include enough information for both parties to match the invoice to the work and keep their records. These details are sensible business practice even where a particular field is not mandatory for an ordinary invoice.

• Your name or business name, contact details and ABN if you have one.
• The customer’s name or business name and, where helpful, their billing address or contact.
• A unique invoice number and the date you issued it.
• A clear description of each product or service, with quantities or hours where relevant.
• The amount for each item, any agreed discount, and the final total payable.
• A due date and payment instructions, such as bank details or another agreed payment method.
• A plain statement such as No GST has been charged. Not registered for GST is clearer when that accurately describes your status.

Show the total prominently. If you display a subtotal, discount or deposit, make the arithmetic easy to follow and ensure the final amount agrees with the payment request. For ongoing work, identifying the relevant dates, project or purchase order can prevent confusion about what the customer is paying for.

Blank Australian no-GST invoice template

How to complete and send it

Start with a fresh invoice number and issue date, then check the customer details against the agreement or purchase order. Describe the work in terms the customer will recognise. A line such as three hours of garden maintenance on 10 June is more informative than a vague entry such as services. Enter the agreed rate and quantity, calculate the line total, and check that all line totals add up to the amount requested.

1. Confirm that you are not registered for GST at the time of the sale.
2. Fill in supplier, customer, invoice and payment details.
3. List the supplied goods or services and calculate the total.
4. State clearly that no GST has been charged; do not add a GST line or GST amount.
5. Send the invoice using the method agreed with the customer and retain a copy.

If you invoice in stages, label each request as a deposit, progress payment or final invoice and show how it relates to the total project price. When a customer pays a deposit, record it so it is not accidentally charged again on the final invoice. If the customer disputes a description or amount, correct the document and keep track of which version is current rather than sending several unexplained totals.

No GST charged is not the same as GST-free

These phrases describe different situations. A supplier that is not registered for GST does not charge GST on its sales because it is not registered. A GST-registered supplier may make a GST-free sale, where GST is not charged on that particular sale under the GST rules. Some sales are input taxed, which is another category and has different consequences for claiming credits on related purchases.

That distinction matters for a registered business. It should not use an unregistered-supplier template to treat all its sales as no-GST sales. A registered supplier may need to identify a GST-free sale correctly and meet the relevant invoice requirements; a taxable sale generally has GST included or added as appropriate. The template above is intended for a supplier who is not registered, not as a way to opt out of GST on a taxable sale after registering.

Common mistakes and how to avoid them

• Adding a GST line anyway: An unregistered supplier should not collect an amount labelled GST. State the agreed total and that GST has not been charged.
• Calling it a tax invoice: A tax invoice is a specific GST document. Use Invoice instead when you are not registered.
• Assuming an ABN means GST registration: Check your actual GST registration status; the ABN alone does not establish it.
• Confusing turnover with profit: Monitor relevant sales rather than waiting until the business has a particular amount left after expenses.
• Using the template after registering: Update your invoice process when your status changes. Registration can affect how you price, invoice and report sales.
• Leaving out a useful description or due date: A customer may have difficulty approving or paying an invoice that does not explain the charge or deadline.

Prices can also be misunderstood. An unregistered supplier’s invoice total is the amount the customer is asked to pay; it does not contain a separately identified GST component. Avoid describing that total as GST-inclusive, which could suggest GST has been included and accounted for. If your business registers, review existing price agreements rather than assuming that GST can simply be added to every quoted price.

Keeping records and updating your invoice

Keep copies of invoices you issue and the records that support them, such as quotes, work orders, receipts and payment confirmations. These help you reconcile what was billed with what was paid and explain the transaction later. Australian businesses generally have tax record-keeping obligations; the exact records and retention requirements can depend on the circumstances, so check the relevant official guidance for your situation.

Review your GST status as your business grows. If you expect turnover to meet the registration threshold, or a special rule applies to your activity, look into registration promptly rather than continuing to use a no-GST invoice by habit. Once registered, adjust your template, bookkeeping and customer communications so the documents match your status and the type of sale. A document template does not determine whether GST is legally payable.

Frequently Asked Questions

Can I invoice without GST if I have an ABN?
Possibly. An ABN and GST registration are separate. If you are not registered for GST, you generally do not charge GST, but check whether a registration threshold or special rule applies to your business.

Should I write no GST on my invoice?
It is helpful to state No GST charged and, if accurate, Not registered for GST. This tells the customer why there is no GST amount and reduces the chance of confusion.

Can I call an invoice without GST a tax invoice?
If you are not registered for GST, use the heading Invoice rather than Tax invoice. Tax invoices are GST documents and the term can mislead a customer about your registration status.

Do I add GST when my customer asks for it?
No. A customer’s request does not make an unregistered supplier eligible to charge GST. Explain that the invoice is for the agreed total without GST; if your status or obligations are uncertain, check with a qualified professional.

What if I register for GST later?
Use an updated invoice process from the applicable change in status and check how GST applies to each sale. Do not assume that an old no-GST template remains suitable after registration.

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