Australian Invoice Template — No GST
For sole traders and small businesses under the A$75,000 GST registration threshold
If your turnover is below A$75,000 and you have not registered for GST, you invoice differently from a registered business — and the difference is not cosmetic. You issue an invoice, not a tax invoice, and the document must not show a GST amount anywhere on it.
This trips up a lot of new sole traders, usually because they started from a template built for a registered business. The template says "Tax Invoice" across the top, so that is what goes out. It is an easy mistake and rarely noticed until a client's bookkeeper tries to claim a GST credit that was never charged.
The one rule that matters most
Not registered for GST means the document is headed "Invoice", carries no GST line, and shows a single total. It still needs your ABN — being unregistered for GST does not exempt you from quoting one, and leaving it off lets a business client withhold 47% of your payment.
What is Invoice vs tax invoice in Australia?
A tax invoice is issued by a GST-registered seller for a taxable sale and lets the buyer claim back the GST included in the price. A plain invoice is a request for payment with no GST component, which is what a seller who is not registered for GST issues. The heading is not a stylistic choice — it tells the buyer whether a GST credit exists.
Examples:
- Registered seller, A$550 job: headed 'Tax Invoice', shows A$500 plus A$50 GST
- Unregistered sole trader, A$550 job: headed 'Invoice', shows A$550 with no GST line
- Neither document changes what the client pays — only what they can claim
How to write an Australian invoice without GST
Six steps that keep an unregistered sole trader's invoice correct.
Estimated time: About 5 minutes
- 1
Head the document 'Invoice', not 'Tax Invoice'
This is the part that most often goes wrong. The words 'Tax Invoice' signal that GST has been charged and that the buyer may claim a credit for it. If you are not registered, using that heading misrepresents the document. Plain 'Invoice' is correct.
- 2
Show your ABN
An ABN is required whether or not you are registered for GST, and leaving it off has a direct financial consequence: a business client is obliged to withhold 47% of your payment and send it to the ATO. Being unregistered for GST does not exempt you from quoting an ABN.
- 3
Add a short line confirming you are not registered
Something as simple as 'Not registered for GST' next to your ABN. This is not legally required, but it tells the client's bookkeeper immediately that there is no input tax credit on this invoice, and it prevents the follow-up email asking where the GST went.
- 4
List your services with no GST column
Describe each item, its quantity and its price. Do not include a GST column, a GST subtotal, or a line reading 'GST $0.00' — showing a zero GST amount implies you are registered and simply charged none, which is a different thing entirely.
- 5
State one total
Because there is no GST component, the subtotal and the total are the same figure. Avoid wording like 'Total (inc. GST)', which contradicts the rest of the document.
- 6
Add your payment terms and BSB details
Payment terms of 7, 14 or 30 days are typical for Australian sole traders. Include your BSB and account number, since direct bank transfer is how most Australian invoices are settled.
What goes on the invoice
| Field | Required | Notes |
|---|---|---|
| The word 'Invoice' | Yes | Never 'Tax Invoice' while unregistered |
| Your name or business name | Yes | The name you trade under |
| Your ABN | Yes | Omitting it triggers 47% withholding |
| Invoice date | Yes | The date you issue it |
| Unique invoice number | Yes | Sequential, never reused |
| Client name | Yes | Business name is enough |
| Description of goods or services | Yes | Enough detail to identify the work |
| Quantity and unit price | Yes | Per line item |
| Total amount payable | Yes | One figure, no GST breakdown |
| 'Not registered for GST' note | Optional | Recommended — prevents client confusion |
| GST amount | No | Must not appear, not even as $0.00 |
| Payment terms and BSB | Recommended | 7, 14 or 30 days is typical |
Watching the A$75,000 threshold
The threshold is measured on rolling 12-month turnover, not per financial year. That distinction matters more than it sounds: a quiet first half followed by three strong months can put you over without any single year looking like a A$75,000 year. The ATO also counts projected turnover, so if you sign work that will clearly take you past the line, the obligation can arrive before the money does.
Once you reach it you have 21 days to register, and registration applies from the date you crossed the threshold rather than the date you filed. If you keep issuing non-GST invoices in that gap, you may still owe the GST on those sales — out of your own margin, because you never charged it. Checking your rolling total once a quarter is enough to avoid this.
Frequently Asked Questions
Can I issue a tax invoice if I am not registered for GST?
No. The heading 'Tax Invoice' indicates a taxable sale with GST charged on it, and only a GST-registered seller can make one. If you are not registered, head the document 'Invoice'. The practical risk is not an abstract one: the client's bookkeeper may read the words 'Tax Invoice' and claim a GST credit that does not exist, which becomes their problem in an audit and your problem in the relationship.
Do I still need an ABN if I am not registered for GST?
Yes, and this catches people out because the two are often assumed to go together. They are separate registrations. Without an ABN quoted on your invoice, a business client is required under the no-ABN withholding rules to withhold 47% of the payment and remit it to the ATO. The narrow exceptions are supplies of A$75 or less excluding GST, and supplies made in a private capacity rather than in the course of an enterprise.
Should I write 'GST $0.00' on the invoice?
No. A zero in a GST column means something specific — that you are registered and this particular supply was GST-free, such as basic food or an export. That is a different situation from not being registered at all. Leave GST off the document entirely and, if you want to be explicit, add a plain note that you are not registered for GST.
When do I have to register for GST?
Registration becomes compulsory once your GST turnover reaches A$75,000, measured on a rolling 12-month basis rather than by financial year — so it can be triggered mid-year by a good few months. Once you reach it you have 21 days to register, and the obligation applies from the day you crossed the threshold, not from the day you got around to registering. Non-profit organisations have a higher A$150,000 threshold, and taxi and ride-share drivers must register from the first dollar regardless of turnover.
What do I say when a client asks why there is no GST on my invoice?
Keep it short and factual. Something like: 'I am not currently registered for GST, as I am under the ATO's A$75,000 turnover threshold, so this is a standard invoice rather than a tax invoice. You can process it as you would any non-GST purchase. My ABN is on the invoice for your records.' Clients ask this fairly often and it is not a sign that anything is wrong.
Can I charge GST voluntarily if I am under the threshold?
You cannot charge GST without being registered — that is collecting a tax you are not authorised to collect. You can, however, choose to register voluntarily while under the threshold, and some sole traders do so in order to claim GST credits on their own business purchases. Once registered you must charge GST on taxable sales, issue tax invoices, and lodge a BAS, so it is a real administrative commitment rather than a formality.
Does this change once I register?
Yes, and the change is immediate for sales made from your registration date. From that point you charge 10% GST on taxable sales, head the document 'Tax Invoice', show the GST amount separately, and report it on your Business Activity Statement. Invoices issued before registration stay as they were and do not need reissuing.
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