Invoice vs Receipt in Australia: Receipts, Tax Invoices and GST Credits
When an Australian business must give a receipt, when a buyer needs a tax invoice instead, and when one document is both. Every rule below is quoted from its official source, with the date we last checked it. For the general difference between an invoice and a receipt, see Invoice vs Receipt.
Quick answer: receipt, invoice or tax invoice?
- Receipt. Proof that a sale happened and was paid for. Under the Australian Consumer Law a business must give a consumer one when the total price is $75 or more (excluding GST), and within 7 days of being asked on a smaller sale.
- Tax invoice. The GST document. A GST-registered seller must provide one within 28 days when a customer asks, unless the sale is $82.50 (including GST) or less, and a buyer needs one to claim a GST credit on a purchase over $82.50.
- Regular invoice. What a business not registered for GST uses to ask for payment. It shows no tax and must not be called a tax invoice.
- Both at once. A receipt can also be a tax invoice when it carries everything a tax invoice must show. In most retail and online sales the invoice also acts as the receipt, because payment happens at the time of sale.
| Receipt | Tax invoice | Regular invoice | |
|---|---|---|---|
| What it does | Proves the sale: who supplied what, when, and for how much | Shows the GST on a sale; the buyer needs it to claim GST credits above $82.50 | Asks for payment; shows no tax |
| Who issues it | Any business supplying goods or services to a consumer | A business registered for GST | A business not registered for GST |
| When it is required | Total price $75 or more: as soon as practicable after the supply. Under $75: within 7 days of the consumer asking | When the customer asks: within 28 days, unless the sale is $82.50 (including GST) or less | Not required by law; business.gov.au calls it good practice |
| Threshold is measured | Excluding GST ($75) | Including GST ($82.50, which is $75 plus 10% GST) | No threshold |
| Must show | Supplier, ABN (or ACN), date of supply, goods or services, price | The ATO's 7 details; at $1,000 or more also the buyer's identity or ABN | No legal list; it must not be called a tax invoice |
| Keep it for | Most records: 5 years (ATO) | Most records: 5 years (ATO) | Most records: 5 years (ATO) |
Each cell is backed by a quote further down this page. GST in Australia is 10% (Australian GST calculator).
When you must give a receipt (Australian Consumer Law)
The rule is in section 100 of the Australian Consumer Law, which is Schedule 2 of the Competition and Consumer Act 2010. The law calls a receipt a "proof of transaction":
"100 Supplier must provide proof of transaction etc.
(1) If: (a) a person (the supplier), in trade or commerce, supplies goods or services to a consumer; and (b) the total price (excluding GST) of the goods or services is $75 or more; the supplier must give the consumer a proof of transaction as soon as practicable after the goods or services are so supplied.
Note: A pecuniary penalty may be imposed for a contravention of this subsection.
(2) If: (a) a person (the supplier), in trade or commerce, supplies goods or services to a consumer; and (b) the total price (excluding GST) of the goods or services is less than $75; the consumer may request a proof of transaction from the supplier as soon as practicable after the goods or services are so supplied.
(3) If a request is made under subsection (2), the supplier must give the proof of transaction within 7 days after the request is made.
Note: A pecuniary penalty may be imposed for a contravention of this subsection."
The consumer regulator's plain-language version:
"Businesses must give consumers a receipt for anything that costs over $75. For anything under $75, the consumer can ask for a receipt, and the business must provide it within 7 days."
Note the wording. The Act says "$75 or more" and measures the price excluding GST, so a sale of exactly $75 (excluding GST) is covered. business.gov.au gives the same rule as "at the time of the sale for purchases over $75 (excluding GST)" and "within 7 days of a customer asking for one if the purchase is under $75 (excluding GST)" (Receipts and proof of purchase, secondary source). It also says: "It's good practice to offer receipts to customers at the time of the sale, no matter the amount."
What an Australian receipt must include
"(4) A proof of transaction for a supply of goods or services to a consumer is a document that: (a) identifies the supplier of the goods or services; and (b) if the supplier has an ABN—states the supplier's ABN; and (c) if the supplier does not have an ABN but has an ACN—states the supplier's ACN; and (d) states the date of the supply; and (e) states the goods or services supplied to the consumer; and (f) states the price of the goods or services."
"Note: The following are examples of a proof of transaction: (a) a tax invoice within the meaning of the A New Tax System (Goods and Services Tax) Act 1999; (b) a cash register receipt; (c) a credit card or debit card statement; (d) a handwritten receipt; (e) a lay-by agreement; (f) a confirmation or receipt number provided for a telephone or internet transaction."
"A receipt can be a:
- GST tax invoice
- cash register docket
- hand-written document
- a digital receipt.
The receipt must include:
- the business's name
- the business's ABN or ACN
- the product or service
- the date the product or service was supplied
- the price of the product or service."
Itemised bills for services
For services, a consumer can also ask for an itemised bill:
"101 Consumer may request an itemised bill
(1) If a person (the supplier), in trade or commerce, supplies services to a consumer, the consumer may request that the supplier give the consumer an itemised bill that: (a) specifies how the price of the services was calculated; and (b) includes, if applicable, the number of hours of labour that related to the supply of the services and the hourly rate for that labour; and (c) includes, if applicable, a list of the materials used to supply the services and the amount charged for those materials.
(2) The request under subsection (1) must be made within 30 days after: (a) the services are supplied; or (b) the consumer receives a bill or account from the supplier for the supply of the services; whichever occurs later.
(3) The supplier must give the consumer the itemised bill within 7 days after the request is made.
Note: A pecuniary penalty may be imposed for a contravention of this subsection.
(4) The supplier must not charge the consumer for the itemised bill.
Note: A pecuniary penalty may be imposed for a contravention of this subsection."
Receipt or tax invoice? What the buyer needs for GST credits
A business buyer registered for GST usually wants a tax invoice, because above a certain amount a receipt alone does not support a GST credit claim:
"You must have a tax invoice to claim a GST credit for purchases that cost more than A$82.50 (including GST). Your supplier has 28 days to provide you with a tax invoice after you request one."
"To claim a GST credit for purchases that cost A$82.50 or less (including GST), you should have one of the following:
- tax invoice
- cash register docket
- receipt
- invoice."
On the seller's side, the ATO says:
"If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less."
"Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN."
Two thresholds that are easy to mix up
| Receipt (consumer law) | Tax invoice (GST) | |
|---|---|---|
| Figure | $75 | $82.50 |
| GST | Excluding GST | Including GST |
| Upper band | $75 or more: receipt given without being asked | More than $82.50: tax invoice needed for a GST credit, and must be provided within 28 days of a request |
| Lower band | Under $75: receipt on request, within 7 days | $82.50 or less: a tax invoice, docket, receipt or invoice supports the GST credit |
$82.50 is $75 plus 10% GST, but the two rules come from different laws and apply to different people: the receipt rule protects consumers; the tax-invoice rule governs GST credits.
When a receipt or docket is also a tax invoice
A receipt counts as a tax invoice only when it contains what the ATO requires of a tax invoice. For sales under $1,000:
"Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following 7 details:
- Document is intended to be a tax invoice
- Seller's identity
- Seller's Australian business number (ABN)
- Date the invoice was issued
- Brief description of the items sold, including the quantity (if applicable) and the price
- GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement which says 'Total price includes GST'
- Extent to which each sale on the invoice is a taxable sale"
For sales of $1,000 or more, add the buyer's identity or ABN (quoted above). The ATO also says a tax invoice "doesn't need to be issued in paper form", for example a PDF sent by email. The government's business website describes the everyday case, labelled here as a secondary source:
"In most retail and online sales, the invoice also acts as a receipt because payment occurs at the time of the sale."
"If you're issuing a tax invoice as a receipt, there's extra information you need to include."
If you are not registered for GST
"Regular invoices – businesses that aren't registered for GST use invoices that don't show any tax."
"the word 'invoice' – you must not use 'tax invoice'"
"Businesses that aren't registered for GST don't need to give regular (non-tax) invoices – but it's good practice to give one. By law, you must still give customers a receipt if the goods or services were over $75 or they ask for one."
The receipt duty in that last sentence is the consumer-law rule quoted at the top of this page, where the Act's own threshold is "$75 or more" excluding GST. For an invoice without GST, see the non-GST invoice template; for GST-free items on a tax invoice, see zero-rated and GST-free invoices.
How long to keep invoices and receipts
"You need to keep most records for 5 years. Generally, the 5-year retention period for each record starts from when you prepared or obtained the record or completed the transactions or acts those records relate to, whichever is later."
"For example, the Australian Securities & Investments Commission (ASIC) requires companies to keep records for 7 years."
The same ATO page lists situations where the period starts differently or where some records must be kept longer. business.gov.au (secondary source) puts it as: "By law, you need to keep most business records for at least 5 years. You can keep printed or electronic records." (How to invoice)
Make the documents
Our free Receipt Generator makes a receipt, not a tax invoice. Every receipt it prints carries this notice: "This receipt confirms payment received for the items listed above. It is not an invoice or a request for payment — please retain it for your records." For an Australian receipt:
- Choose A$ (AUD) under Monetary Unit in the settings.
- Type your ABN (or ACN) into the address box under From (Sender). This layout prints each party's name and address box only, so anything else you want printed belongs there too.
- List the goods or services and their prices as line items.
- The Date field prints as "Date of Payment". If the goods or services were supplied on a different day, add the date of supply to the line description, because the Act asks for "the date of the supply".
- If the price includes GST, rename the tax row to "GST" and set its rate (10% for taxable sales). The generator adds the tax on top of the line amounts, so enter prices excluding GST. For the arithmetic, use the Australian GST calculator.
If your customer needs a tax invoice, issue one that meets the ATO list above. Step-by-step help for any receipt is in how to make a receipt of payment, and a blank form is on the receipt template page.
Frequently asked questions
Do I have to give a receipt in Australia?
Yes, to consumers. Under the Australian Consumer Law, a business that supplies goods or services to a consumer must give a proof of transaction (a receipt) when the total price, excluding GST, is $75 or more, and must give one within 7 days when a consumer asks for one on a smaller sale (Competition and Consumer Act 2010, Schedule 2, s 100). The ACCC puts it as: "Businesses must give consumers a receipt for anything that costs over $75. For anything under $75, the consumer can ask for a receipt, and the business must provide it within 7 days."
Is a receipt the same as a tax invoice in Australia?
No. A receipt proves a sale; a tax invoice is the GST document a buyer needs to claim GST credits on purchases over $82.50. One document can be both: the ACCC lists a GST tax invoice as one kind of receipt, and a receipt or docket counts as a tax invoice only if it carries the details the ATO lists for tax invoices, starting with showing that it is intended to be a tax invoice.
What is the difference between the $75 and $82.50 thresholds?
They are different rules measured differently. $75 is the consumer-law receipt threshold and is measured excluding GST: at $75 or more a receipt must be given without being asked. $82.50 is the ATO's tax-invoice line and is quoted including GST: a GST-registered seller does not have to provide a tax invoice on request for a sale of $82.50 or less, and a buyer needs a tax invoice to claim a GST credit on a purchase that costs more than $82.50. $82.50 is $75 plus 10% GST.
Can I claim GST credits with just a receipt?
For small purchases, yes. The ATO says that for purchases that cost A$82.50 or less (including GST) you should have a tax invoice, a cash register docket, a receipt or an invoice. For purchases that cost more than A$82.50, the ATO says: "You must have a tax invoice to claim a GST credit".
I'm not registered for GST. Can I issue a tax invoice?
No. business.gov.au says businesses that aren't registered for GST use regular invoices that don't show any tax, and that on a regular invoice you use "the word 'invoice' – you must not use 'tax invoice'". You still have to give consumers receipts under the Australian Consumer Law.
How long do I keep receipts and invoices in Australia?
The ATO says: "You need to keep most records for 5 years." The period generally starts from when you prepared or obtained the record or completed the transactions it relates to, whichever is later, and some records must be kept longer. The ATO also notes that ASIC requires companies to keep records for 7 years.
Can I make an Australian receipt with your free generator?
Yes, a receipt, not a tax invoice. In the Receipt Generator choose A$ as the currency, type your ABN into the address box under From (Sender), and if the price includes GST, rename the tax row to GST and set its rate. The printed notice says the document is not an invoice. It is free and unmetered for normal use; an anti-abuse cap of 20 PDFs per device per day (200 per IP) applies, well above ordinary use, and blank template file downloads are not metered. A one-line "Created free with myinvoicetemplate.com" credit is switched on by default and one free checkbox in the settings turns it off. Your draft is stored in your own browser on this device, so download and keep the PDF you need.
General information, not legal, accounting or tax advice. The quotes on this page were checked against the official sources on the date shown with each one; rules change, so follow the links for the current text or ask a registered tax agent about your situation.