Australia Invoice Template
Create Australia invoices online with VAT/GST
Create Australia invoices online with VAT/GST
If you’re registered for VAT/GST in Australia, you will be required to supply a GST-compliant sales invoice with every transaction. Simplify the invoicing process with freeinvoicebuilder.com invoice templates. With built-in fields for required information, build your VAT-compliant invoice for Australia today.
A GST compliant invoice includes any sales information about GST and can be issued in electronic or paper format. In Australia tax invoices must include the following information:
Australia Invoice Requirements |
✔ Date of issue ✔ List of items sold ✔ Business name and address ✔ Australian business number (ABN) ✔ Quantity and unit price of items sold ✔ Buyer’s personal details or ABN ✔ ‘Tax invoice’ clearly printed on the invoice ✔ GST amount payable for each item or total price inclusive of GST |
Value-added tax, VAT, is an indirect tax levied on goods and services at every single stage of the supply chain. In many countries, VAT is called GST, including in Australia. The goods and services tax (GST) adds a 10% tax on most domestically supplied goods and services. The tax is added to the final price of consumption goods and paid for by the end consumer. The tax is then transferred to the government by the seller. In Australia, the authority responsible for taxation, including the GST, is the Australian Taxation Office (ATO).
VAT Rates & Types | Included Goods & Services |
10% – Standard rate | Most goods and services: Alcohol, electronics, clothing and accessories, tobacco, furniture, appliances, etc. |
0% – GST-Free | Fuel, utilities, veterinarian fees, medical & dental care, household & cleaning services, construction work on new buildings, entertainment, some pharmaceutical products & agricultural supplies and tourism (pubs, restaurants, etc.) |
Any business, including E-Commerce and freelancers that operate online, supplying goods or services in Australia & with an annual actual or projected turnover of AUD 75,000, are required to register for GST. Although it is not required to register below this threshold, many businesses voluntarily register for GST. Being GST-registered enables businesses of any size to add VAT/Tax on invoices & to claim back GST on business-related expenses. This includes operational costs, marketing services, import taxes, and more. Standard GST registration is available online, using a mail-in form, by phoning your local tax office or ATO, or through a registered tax agent.
Foreign businesses providing goods or services connected with Australia may be obligated to register for GST. This statutory obligation entails on-going compliance, including issuing correctly-formatted tax invoices and periodically filing GST with ATO.
It’s easy to register for GST, whether your business is based in Australia or not. Before you register, you will need an Australian business number (ABN).
This is easy to do online through the Australian government’s business portal. Once you have an ABN, registering for GST is straightforward either through the same online portal, by phone, through a registered tax agent, or using a paper form. Non-resident businesses may register for ABN and GST by following the same steps.
You’ll be required to register for GST as a foreign business under the following conditions: |
✔ Delivering taxable goods within Australia |
Non-resident businesses required to register for Australian GST can choose two options:
Non-residents may register electronically and report and pay GST quickly and easily under this registration, however, you won’t be able to claim GST credits. To register for simplified GST, you will need to get an AUS id. Just download the application and set up your online GST payment account. Once you have your AUSid, you can register for simplified GST as a non-resident. The Australian Taxation Office will then send you a unique 12-digit reference number (ARN) to be used in all GST-related documents and transactions, including on tax invoices.
Standard GST registration will require you to first get an ABN. You can apply for both your ABN and GST registration simultaneously. Like the ARN in simplified GST, the ABN that you are assigned must be included on all tax invoices. Applying for your ABN and GST as a non-resident may require more documents and time to process than resident applications.
Filing your GST in Australia is part of reporting your business activity statement (BAS). These returns are filed quarterly, along with payment of GST due. If you are registered for standard GST, you will be able to claim a credit for any business-related GST expenditures. This is called an input tax credit. In order to claim GST input credits on your BAS, you must provide GST-compliant tax invoices with every sale. If the GST credits for business-related tax costs outweigh the GST collected in sales revenue, you will be entitled to reclaim. If, however, you have paid less GST than you have collected, you will be required to remit the difference at the time of filing your BAS.