What is a tax invoice?
Learn what a tax invoice is, when it may be needed, and what the ATO says about invoices for GST-registered businesses.
Summary
A tax invoice is a document that supports a taxable sale and is generally needed by GST-registered buyers to claim GST credits. The ATO explains what information tax invoices need to include.
What this means
Tax invoices are especially important for businesses registered for GST.
The required details can depend on the value of the sale and whether the sale is taxable.
Typical actions
- Check whether your business is registered for GST.
- Issue tax invoices when required by the ATO rules.
- Make sure invoices include required information such as seller details, ABN, date, description, price, and GST information where relevant.
- Keep copies of invoices for record keeping.
Official ATO sources
Last checked: 20 June 2026
Tax invoices
Explains tax invoice requirements.
GST
ATO GST information hub.
Record keeping for business
Explains business record-keeping requirements.
Related questions
- What is GST?
- Do I need to register for GST?
- What is a BAS?
- What records does a business need to keep?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
Need help understanding this in plain English?
Try the Tax Clarity App for a plain-English answer.