ABN Invoice Template for Australia

Which version do you need?

This is the question most template sites skip, and getting it wrong is the most common mistake Australian sole traders make. One sole trader put it plainly on the ATO Community forum: "I'm trying to determine if I need to be issuing 'tax invoices' as opposed to simple 'invoices', and if indeed there is any difference." That thread has been read more than 5,000 times.

The answer follows your registration, not the sale. ATO Community Support replied: "The time you use tax invoices is when you are registered for GST. Even if the services you are providing are GST free you will need to provide tax invoices. If you are not registered then you will only need to provide ordinary business invoices."

So a registered seller issues a tax invoice every time, including for sales that carry no GST. A seller who is not registered issues a plain invoice and never shows a GST amount.

The note in the last row is a courtesy, not a legal formula. The ATO does not publish one mandatory sentence for it, so ignore any template that insists on exact wording. What matters is that an unregistered seller does not label the document a tax invoice and does not show GST.

What an ABN invoice must include

A tax invoice carries seven pieces of information. Our templates lay them out in this order, so you can check your own invoice against the list in about ten seconds.

• The words "Tax Invoice" shown prominently, for GST-registered sellers only.
• Your identity and your ABN - business or trading name plus the eleven digits.
• The date of issue. Australians write dates as DD/MM/YYYY, so 03/09/2026 is 3 September.
• A description of what you sold, with quantity and price for each line.
• The GST amount, shown separately, or a statement that the total includes GST.
• The extent to which each sale is taxable, which matters when part of the invoice is GST-free.
• The buyer identity or the buyer ABN, once the invoice total reaches A$1,000.

Two thresholds go with that list. A GST-registered seller must provide a tax invoice for a taxable sale of A$82.50 including GST or more, and must supply one within 28 days when a customer asks. Below that amount a receipt is usually enough, although issuing an invoice anyway costs you nothing and keeps your records tidy.

Sources: ATO Tax invoices, and the Australian Government's own invoicing guidance, checked September 2026.

Why your ABN must appear: the 47% withholding rule

Leave your ABN off an invoice to a business, and that business generally has to withhold 47% of the payment and send it to the ATO. You eventually get it back through your tax return, but you wait months for money you already earned.

Two details matter here, and most template pages leave them out.

Who withholds. The rule applies to businesses paying other businesses. A private customer paying you for work in their home does not withhold anything. So the risk sits with your commercial clients, and it is their accounts team, not you, who applies it.

When it does not apply. Withholding is not triggered when the payment is A$75 or less excluding GST, when the supply is wholly private or domestic, or when the supply is input taxed. If you genuinely are not carrying on a business, the ATO form Statement by a supplier lets your client pay you in full without an ABN.

Sources: ATO withholding from suppliers, checked September 2026. This is general information, not tax advice.

Invoicing through Uber Eats, DoorDash, Airtasker and Etsy

Most people who search for an ABN invoice template earn through a platform, and the platform already asked them for an ABN. Here is how the pieces fit.

Delivery and rideshare work. Driving for Uber Eats or DoorDash makes you a sole trader running your own business, not an employee. The platform expects an ABN, and without one it withholds tax at the top rate. Delivery work does not force GST registration on its own, so most riders stay under the A$75,000 threshold and issue plain invoices. Rideshare is the exception people forget: driving passengers requires GST registration from the first dollar, whatever you earn.

Airtasker. You are not employed by Airtasker, so the same sole trader rules apply. Hold an ABN, invoice with it, and register for GST if you pass A$75,000.

Etsy and online selling. Here it depends on whether you run a business or a hobby. Selling occasionally with no intention of profit can be a hobby. Repetition, a profit motive, pricing and marketing, and record keeping all point towards a business, and a business needs an ABN.

Platform rules change. Confirm your own position with the ATO or a registered tax agent before relying on this summary. Checked September 2026.

Numbering your ABN invoices

Give every invoice a unique number and increase it by one each time. A year prefix keeps tax years apart and hides how new your business is, so INV-2026-001 beats 001. If you cancel an invoice, keep it on file marked cancelled rather than deleting it, because an unexplained gap is what an auditor asks about.

Need a starting number? Use the free invoice number generator, or read about random invoice numbers if you would rather not reveal your invoice count.

ABN invoice template FAQ

Do I need an ABN to invoice in Australia?

If you run a business, you are expected to quote an ABN. You can send an invoice without one, but a business paying you generally has to withhold 47% unless an exception applies. Registering is free through the Australian Business Register.

Can I invoice without an ABN?

You can issue the document, and there are limited exceptions to withholding: payments of A$75 or less excluding GST, supplies made in a private or domestic capacity, input taxed supplies, and cases covered by the ATO form Statement by a supplier.

Do I have to put my ABN on every invoice?

On every invoice you send a business, yes. It identifies you as the supplier and it is what stops the payer withholding tax.

How many digits is an ABN?

Eleven, normally written as XX XXX XXX XXX.

Can I use my TFN instead of an ABN?

No. Your tax file number is private and belongs on your tax return, never on an invoice.

Is an ABN required if I am not registered for GST?

Yes. The two are separate. You hold the ABN either way, and your GST status decides whether the document is a tax invoice or a plain invoice.

What if I forgot to include my ABN on an invoice I already sent?

Reissue it with the same invoice number and tell the client before they pay. If they already withheld the 47%, that money sits with the ATO and comes back through your tax return.

What is the difference between an invoice and a tax invoice?

Registration decides it. A GST-registered seller issues tax invoices, and keeps doing so even when a particular sale is GST-free. A seller who is not registered issues ordinary invoices, with no GST line and no "Tax Invoice" heading.

I received an invoice without an ABN. Can I pay it?

You can, but as the payer you generally have to withhold 47% and send it to the ATO, unless the payment is A$75 or less excluding GST, the supply is private or domestic, or the supplier gives you a completed Statement by a supplier form. Asking for a corrected invoice with the ABN on it is usually the quickest fix.

Is my side hustle a hobby or a business?

It matters, because a business needs an ABN and a hobby does not. Repeating the work, intending to profit, setting prices, marketing yourself and keeping records all point to a business. Occasional sales with no profit motive point to a hobby. If you are close to the line, ask a registered tax agent rather than guessing.

I charged GST when I was not registered. What now?

Stop using that invoice format, reissue the invoice without GST, and talk to a registered tax agent about the amount you already collected. Collecting GST without registration is not money you keep.

How do I get an ABN, and what does it cost?

Apply at the Australian Business Register. It is free and usually quick. Ignore sites that charge a fee to do it for you.

How long do I need to keep my invoices?

Five years is the general expectation for Australian business records. Keep the PDF you actually sent, not just the editable file.