GST, BAS and activity statements

Tax invoice

A tax invoice is the document a GST-registered seller gives a buyer for a taxable sale, and it is what a business buyer generally needs to hold to claim a GST credit on a purchase above the ATO's threshold. It must be in the approved form, which means it shows details such as the seller's identity and ABN, the date, a description of what was sold, and the GST amount or a statement that the price includes GST. The ATO sets out the exact content required, which varies with the value of the sale. A tax invoice is different from a quote, a receipt or an ordinary invoice that lacks these details.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.