Invoicing guide
Invoicing in Australia
GST — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.ato.gov.au (opens in new tab), www.ato.gov.au (opens in new tab), abr.business.gov.au (opens in new tab), www.accc.gov.au (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Australia taxes most sales under a GST system (regime type: gst). The document title Ochre prints is “Tax Invoice” once you're registered, or “Invoice” if you're not.
Tax registration number
The tax registration number for Australia is labelled ABN on an Ochre invoice.
Format: 11 digits.
Registration & thresholds
75,000 AUD — Mandatory at A$75,000 turnover (current + previous 11 months); A$150,000 for non-profits. Register within 21 days of meeting/expecting the threshold. Taxi/rideshare drivers must register regardless of turnover.
Rates
| Taxable (10%) | 10% |
|---|---|
| GST-free | 0% |
| Input taxed | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Export for cross-border or special-case supplies.
Price display
Ochre's default for Australia is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
- Document title (e.g. “Tax Invoice”)
- Seller's tax registration number
- Issue date
- Tax broken down by rate
Fiscal year & dates
The fiscal year starts July 1. Dates print in DD/MM/YYYY order.
Currency
AUD (A$), shown to 2 decimal places.
E-invoicing
Peppol e-invoicing exists in Australia; government agencies must be able to receive it, private-sector adoption is voluntary. Advisory only in Ochre v1.