Fact sheet for businesses that issue invoices

Business

How to set out tax invoices

and invoices
Voluntary standards to help you set out tax invoices
as well as invoices that do not include GST.

WHY STANDARDISE THE WAY TAX INVOICES WHAT DO I NEED TO DO TO STANDARDISE MY

AND INVOICES ARE SET OUT? TAX INVOICES OR INVOICES?
These voluntary standards have been developed in consultation Consider the following examples when you next design or select
with small business, in response to feedback about their a format for your tax invoices or invoices. Features such as
frustration with inconsistent tax invoice and invoice formats. business logos, paper colour, font style, advertising and other
additional content that your tax invoices or invoices may have
The standards will help achieve greater consistency in the set
are not affected by these voluntary standards.
out of tax invoices and invoices, making it easier for recipients
to locate the necessary information for tax purposes.
  For more information, refer to:
■ GST for small business (NAT 3014)
  For more information about the specific requirements of
a tax invoice, refer to: ■ Record keeping for small business (NAT 3029).
n Valid tax invoices and GST credits (NAT 12358)
n ‘Section 03 – Issuing and obtaining tax invoices’ in GST
for small business (NAT 3014).
  If you don’t use a cash register, consider the
following tips:
■ avoid printing your invoices on thermal paper wherever
possible as the print can fade
■ avoid small font sizes as they can be difficult to read, and
■ avoid issuing tax invoices on paper which is smaller than
A5 or larger than A4 as this can create storage difficulties.

NAT 11675-04.2012
HOW TO SET OUT TAX INVOICES AND INVOICES

EXAMPLES OF WHAT THEY LOOK LIKE USING THE VOLUNTARY STANDARDS

The following examples show how these voluntary standards look.

EXAMPLE 1: Tax invoice for goods or services that all include GST (taxable supplies only)
These tax invoices should include sufficient
information to ascertain:
1 the identity of the supplier, such as the
business name at the top
2 the ABN of the supplier at the top, near
the supplier’s identity
3 the date of issue of the tax invoice at the
top, on the right hand side
4 that the document is intended as a tax
invoice, such as including the words ‘tax
invoice’ at the top
5 an invoice number shown prominently
alongside the words ‘tax invoice’
6 the purchaser’s identity, such as name,
or ABN, for goods or services costing
$1,000 or more
7 a unit description of each good or service
supplied, including quantities – it is
optional to include item numbers, and
8 the GST exclusive price, the GST amount
and the GST inclusive price for each item,
together with the totals for these, vertically
in the bottom right hand corner.

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HOW TO SET OUT TAX INVOICES AND INVOICES

EXAMPLE 2: Tax invoice for goods or services that don’t all include GST (mixed supplies)
These tax invoices should include sufficient
information to ascertain:
1 the identity of the supplier, such as the
business name at the top
2 the ABN of the supplier at the top, near
the supplier’s identity
3 the date of issue of the tax invoice at the
top, on the right hand side
4 that the document is intended as a tax
invoice, such as including the words ‘tax
invoice’ at the top
5 an invoice number shown prominently
alongside the words ‘tax invoice’
6 the purchaser’s identity, such as name,
or ABN, for goods or services costing
$1,000 or more
7 a unit description of each good or service
supplied, including quantities – it is
optional to include item numbers
8 an indication of which goods or services
don’t include GST by showing a ‘zero’ in
the GST amount column
9 an indication of which goods or services
include GST by showing the GST amount
in the GST payable column, and
10 the GST exclusive price, the GST amount
and the GST inclusive price for each item,
together with the totals for these, vertically
in the bottom right hand corner.

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HOW TO SET OUT TAX INVOICES AND INVOICES

EXAMPLE 3: Tax invoice which has been issued from a cash register
These tax invoices should include sufficient
information to ascertain:
1 the identity of the supplier, such as the
1
Guido’s Gadgets business name at the top
2 the ABN of the supplier at the top, near
the supplier’s identity
2 3 the date of issue of the tax invoice at the
2 ABN XX XXX XXX XXX
top, on the right hand side
4 that the document is intended as a tax
3 Date: 05/07/2010 invoice, such as including the words ‘tax
invoice’ at the top
4 5 an indication of which goods or services
TAX INVOICE
are taxable by showing an asterisk ‘*’
alongside the supplies, with a note at the
$ bottom advising what the * indicates
6 the final amount payable, which is GST
Item 1 5.00* 5
inclusive, shown at the bottom, and
Item 2 3.00 7 the amount of GST which is payable

Item 3 2.00 should be clearly stated as follows at the

bottom: ‘Total includes GST of $.....’
Item 4 10.00*
Item 5 6.00
  If the tax invoice is for goods or
services costing $1,000 or more, the tax
invoice should also contain sufficient
information to ascertain the identity of the
TOTAL AMOUNT PAYABLE (INC. GST) 26.00 6 purchaser, or ABN.
TOTAL INCLUDES GST OF $1.36 7

* Includes GST 5

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HOW TO SET OUT TAX INVOICES AND INVOICES

EXAMPLE 4: Invoice for goods or services that do not include GST

These tax invoices should include sufficient
information to ascertain:
1 the business name of the supplier at the
top
2 the ABN of the supplier at the top, near
the supplier’s business name
3 the date of issue of the invoice at the top,
on the right hand side
4 the word ‘invoice’ at the top, stated
prominently
5 an invoice number shown prominently
alongside the word ‘invoice’, and
6 the statement ‘No GST has been charged’
should be included at
the bottom.

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HOW TO SET OUT TAX INVOICES AND INVOICES

  MORE INFORMATION OUR COMMITMENT TO YOU

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n visit our website at www.ato.gov.au entitlements and meet your obligations.
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This publication was current at April 2012.

© AUSTRALIAN TAXATION OFFICE FOR THE PUBLISHED BY

COMMONWEALTH OF AUSTRALIA, 2012
Australian Taxation Office
You are free to copy, adapt, modify, transmit and distribute this material as Canberra
you wish (but not in any way that suggests the ATO or the Commonwealth April 2012
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