Guide

How to invoice as a sole trader in Australia

Step by step: your ABN, whether to charge GST, what to put on the invoice, and how to get paid on time. With or without GST.

Last reviewed 27 October 2026 · Sources: ATO and business.gov.au

The short version: put your ABN on every invoice. If you're registered for GST, issue a tax invoice showing the GST. If you're not, issue an invoice with no GST, and never call it a tax invoice.

1. Get an ABN

If you're running a business, you'll want an Australian Business Number. Without one on your invoice, a business that pays you generally has to withhold 47% of the payment and send it to the ATO, unless an exception applies. You need an ABN before you can register for GST.

2. Work out whether you're registered for GST

You must register within 21 days of your GST turnover reaching $75,000 a year (or when you expect to reach it in your first year). Taxi and ride-sourcing drivers must register whatever their turnover. Below the threshold registering is optional, and if you choose to register you generally stay registered for at least 12 months.

Registered for GSTNot registered for GST
DocumentTax invoiceInvoice
Title“Tax invoice”“Invoice” (never “tax invoice”)
GSTAdd 10% on taxable items and show itDon't add GST
TemplateTax invoice templateNo-GST template

3. Put the right details on the invoice

For every invoice: your business name, your ABN, a unique invoice number, the date, a description of what you supplied with quantities and prices, the total, how to pay and the due date. Tax invoices also need the GST and which items are taxable, and from $1,000 your customer's name or ABN. The full list is in our tax invoice requirements guide.

4. Number your invoices

Use a simple sequence (INV-0001, INV-0002…) and never reuse a number. It keeps your records tidy for your tax return and BAS, and lets customers use the number as their payment reference.

5. Make it easy to pay you

  • State the due date clearly. Common terms are due on receipt, 7, 14 or 30 days.
  • Include your bank details (account name, BSB and account number) and a PayID if you have one.
  • Ask customers to use the invoice number as the reference.
  • Send the invoice as soon as the job's done. business.gov.au suggests invoicing at the time of sale to encourage on-time payment.

6. Keep a copy

Keep every invoice you send. Your invoices are the record of your income for your tax return and, if you're registered, your BAS.

Two quick examples

Not registered for GST

DescriptionQtyPriceAmount
Website design (hours)6$75.00$450.00
Domain setup1$40.00$40.00
Total (no GST charged)$490.00

Registered for GST

DescriptionQtyPrice (ex. GST)GSTAmount
Website design (hours)6$75.0010%$450.00
Domain setup1$40.0010%$40.00
Subtotal excl. GST$490.00
GST (10% of $490.00)$49.00
Total incl. GST$539.00

Make either kind in a couple of minutes with the free invoice generator: choose whether you're registered for GST and it gets the title, GST and ABN details right.

Invoicing as a sole trader, sorted

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Questions

Can I invoice without an ABN?

You can, but a business that pays you generally has to withhold 47% of the payment if you don't quote an ABN, unless an exception applies. If you're running a business, get an ABN and put it on your invoices.

Do sole traders charge GST?

Only if registered for GST. You must register within 21 days of your GST turnover reaching $75,000 a year; below that it's optional (taxi and ride-sourcing drivers must register regardless).

What's the difference between an invoice and a tax invoice?

A tax invoice is issued by a GST-registered business and shows the GST and other details the ATO lists. If you're not registered, you issue an invoice with no GST and must not call it a tax invoice.

Do I need to give receipts too?

Under business.gov.au's guidance, you must give a receipt for goods or services over $75, or when a customer asks for one.

Sources

Last reviewed 27 October 2026. General information for Australian businesses, not tax or legal advice. If you're unsure how a rule applies to you, ask the ATO or a registered tax agent.

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