Are my invoices Tax Invoices or Regular Invoices?

Are my invoices Tax Invoices or Regular Invoices?

We have received multiple queries asking if Invoices sent from CESoft are Tax Invoices, and as such are they required to follow the legislation governing what must be displayed and what cannot be included.

Is my invoice a Tax Invoice?

An invoice is required to be a tax invoice when the seller is registered for GST and the sale is a taxable sale — that is, one on which GST is actually charged. Specifically, a GST-registered business must issue a tax invoice for any taxable sale of more than $82.50 (including GST), or within 28 days of a customer requesting one regardless of the amount. Where a single invoice covers both taxable and GST-free items, it must still be a tax invoice and clearly identify which items include GST.

Conversely, a tax invoice is not required where the sale is entirely GST-free, or the business is not registered for GST. In this setting you must not issue tax invoices at all — documents must be standard invoices without the words "Tax Invoice".

What is the difference between a Tax Invoice and a Regular Invoice?

Tax Invoice:

  1. This is the GST document. Tax invoices must be used by GST-registered businesses, and they show the GST on the goods or services sold. If your business is registered for GST, you must give a tax invoice when a taxable sale is more than $82.50 (including GST), or when a customer asks for one regardless of the amount — with 28 days to provide it. To be valid, it needs to clearly show seven details: that the document is intended to be a tax invoice, the seller's identity, the seller's ABN, the issue date, a brief description of the items (with quantity and price), the GST amount payable (or a statement that the total price includes GST where GST is exactly 1/11 of the total), and the extent to which each sale is taxable. For sales over $1,000, the buyer's identity or ABN must also be included.

Regular Invoice:

  1. This is the non-GST version. Businesses that aren't registered for GST use regular invoices that don't show any tax. There's no law setting out what a regular invoice must contain, but common practice is to include the word "invoice" — and it must not say "tax invoice". Businesses not registered for GST aren't actually required to issue regular invoices at all, though it's good practice — but by law they must still give customers a receipt if the goods or services were over $75 or the customer asks for one.


For more information on Tax Invoices and what they must include, please see the link below:



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