What is a valid tax invoice?

A valid tax invoice must be in English and contain the following information:

  • the document is intended to be a tax invoice
  • the seller's identity
  • the seller's Australian business number (ABN)
  • the date the invoice was issued
  • a brief description of the items sold, including the quantity (if applicable) and the price
  • the GST amount (if any) payable – this can be shown separately or, if the GST amount is one-eleventh of the total price, as a statement such as 'Total price includes GST'
  • the items on the invoice where GST in include and the items that are GST free.

In addition, tax invoices for sales of $1000 or more must include the purchaser’s identity which must be their:

  • Name
  • Residential or postal address
  • Email address or
  • Passport number