Invoice Requirements for Australia (Cross-Border)

Australia levies 10% GST with prescriptive ATO tax-invoice rules (the words "tax invoice", the ABN, GST shown separately) but no e-invoicing mandate; Peppol PINT A-NZ is voluntary and used for B2G.

E-invoicing: Not mandatory GST 10% Complexity: Low

Australia applies GST at 10% with no e-invoicing mandate. A compliant tax invoice must, per the ATO, show the words "tax invoice", the seller's identity and ABN, the issue date, a description of the items with quantity and price, and the GST amount (shown separately or noted as GST-inclusive). For sales over A$1,000 the buyer's identity or ABN must also appear. Electronic invoicing uses the Peppol PINT A-NZ format and is voluntary for B2B, though federal agencies have adopted it for B2G. Keep records for 5 years.

What a compliant invoice issued in Australia must include

At minimum, an invoice issued in Australia should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Tax invoice wording Abn Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Not mandatory
E-invoicing model
Post-audit
Platform
Peppol (PINT A-NZ) — optional; B2G adopted
Format
PINT A-NZ (Peppol BIS)
Tax system
GST
Standard rate
10%
Tax ID
ABN (Australian Business Number)
Tax ID on invoice
Required
Reverse charge (B2B)
No
Invoice language
EN
Local currency required
No
Keep records for
5 years
Customs invoice (goods)
Yes
Complexity
Low
SWIFT/BIC codes & payment requirements for Australia Banks, correspondent data and local payment rules for Australia.

Example: an invoice issued in Australia

Example: an invoice issued in Australia — ABN (Australian Business Number), GST 10%
Illustrative invoice issued by a seller in Australia, showing the local tax-ID label, the GST 10% line and the fields local rules require. Schematic — not a real invoice.

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This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.