When GST may apply.
You generally need to register for GST when your business reaches the GST turnover threshold, and GST-registered businesses need to manage GST through their records and BAS.
Understand when GST may apply, what a tax invoice should include and how Flowli helps keep invoice records clearer for clients and accountants.
In everyday business language, people often say GST invoice, but the ATO commonly refers to a tax invoice when a GST-registered business issues an invoice for a taxable sale. If a business is registered for GST, the ATO says its invoices should be called tax invoices. If it is not registered for GST, it should issue standard invoices instead.
This page is general information only. For tax advice, speak with a registered tax agent or accountant.
You generally need to register for GST when your business reaches the GST turnover threshold, and GST-registered businesses need to manage GST through their records and BAS.
If your business is registered for GST, your invoices should be called tax invoices. If you are not registered, your invoices should not use the words tax invoice.
A valid tax invoice needs enough information to identify the supplier and the supplier ABN.
For larger sales, a tax invoice may also need enough information to identify the recipient or the recipient ABN.
Clear descriptions, quantities, prices and GST information help clients and accountants understand the transaction.
Keeping invoices, receipts and reports organised makes tax time easier and reduces the chance of missing details.
The ATO says businesses generally must register for GST when their GST turnover is $75,000 or more. Some businesses, such as taxi, limousine and ride-sourcing services, may have different registration rules. Check the ATO or your accountant for your exact situation.
Flowli helps Australian small businesses keep client details, ABN information, invoice numbers, GST settings, due dates and PDF invoices in one place.
Keep your business name, ABN, address and payment details ready for invoices.
Store individual and business clients with contact, state, postcode and ABN details when needed.
Create clean invoice PDFs you can send to clients and keep for your records.
See paid, pending and overdue invoices so GST and income records are easier to review.
Track supplier invoice numbers, supplier ABNs and receipt files alongside your income records.
Prepare a simple PDF report with invoice and expense details for the Australian tax period.
GST generally applies when your business is registered for GST and the sale is taxable. If you are not registered for GST, you should not charge GST.
Yes. A sole trader registered for GST can issue a tax invoice when making taxable sales.
If your business is not registered for GST, your invoices should be standard invoices and should not be called tax invoices.
Tax invoices need enough information to identify the supplier and the supplier ABN. Other requirements can depend on the sale amount and GST status.
Flowli helps Australian small businesses create clearer invoice records with business details, client details, GST settings and PDF downloads.
Keep clients, invoices, GST settings, expenses and accountant reports in one simple workspace.