How to invoice when you're not registered for GST (Australia)

Plenty of Australian businesses aren't registered for GST. If your GST turnover is under $75,000, you don't have to be, and that's fine: you still send invoices, you just leave GST out. What catches people out is the title on the invoice, the ABN they forget to quote, and the 21 days they have once they cross the threshold.

This guide explains what a plain invoice needs when you're not registered, how the GST threshold works, and what changes when you register. The free invoice generator switches GST off everywhere when you choose "Not registered for GST".

What to put on your invoice

There are no legal content rules for an invoice from a business that isn't registered for GST. The ATO and business.gov.au describe what's common practice:

The ATO says invoices from a business that isn't registered "should not include the words 'tax invoice'". Your clients can't claim a GST credit on your invoice, so it shouldn't look like a tax invoice.

Say why there's no GST

You don't have to explain the missing GST, but a short line saves questions from clients who expect it. Common wording is:

No GST has been charged.

or "Jane Citizen is not registered for GST". Neither is prescribed. Invoice Native prints "No GST has been charged." near the totals, and you can edit it.

Quote your ABN anyway

Even without GST, put your ABN on every invoice. If you don't quote it, a business that pays you generally has to withhold 47% of the payment for the ATO. There are exceptions, such as payments of $75 or less excluding GST, or work done as a hobby, and they're explained in your ABN on invoices. For most sole traders, quoting the ABN is the simple answer.

Invoice Native prints "ABN 51 824 753 556" under your name, checks the number as you type, and warns you if it's empty.

An example invoice

A gardener who is not registered for GST bills a client:

No GST has been charged.

Under the total, add how to pay: your account name, BSB (such as 123-456) and account number, or your PayID. Fourteen days is a common term and is Invoice Native's default. See invoicing as a sole trader for payment details and terms.

The GST registration threshold

You must register for GST when:

• your GST turnover reaches $75,000 a year, or $150,000 for a non-profit organisation;
• you provide taxi or limousine travel, including ride-sourcing, whatever your turnover;
• you want to claim fuel tax credits.

GST turnover is measured two ways: the current month plus the previous 11 months, or what you expect over the next 12 months. If either reaches the threshold, you have 21 days to register. A large contract can push your projected turnover over the line in one go, so keep an eye on it as you grow.

You need an ABN before you can register for GST.

Voluntary registration

You can register even under $75,000, generally for at least 12 months. Once you do, you:

• charge 10% GST on your taxable sales;
• issue tax invoices with the title "Tax Invoice";
• can claim GST credits for the GST you pay on business costs;
• lodge a BAS.

Some businesses register because their clients are businesses that can claim the GST back. Others stay unregistered because their clients are consumers. It depends on your situation, so talk to a registered tax agent before you decide. When you register, switch Invoice Native to "Registered for GST"; see what a tax invoice must include.

Receipts

Even without GST, if a customer asks for a receipt for goods or services over $75, you must give one, under the Australian Consumer Law.

Checklist

• ✅ Title "Invoice", never "Tax Invoice"
• ✅ Your name, any registered business name, and your ABN
• ✅ A unique number, the date, your client's name, descriptions and amounts
• ✅ No GST line, rate or total anywhere
• ✅ "No GST has been charged." near the total (optional, but clear)
• ✅ An eye on your turnover against $75,000, and 21 days to register

Rules can change, so check the ATO's guidance or ask a registered tax agent about your situation. Keep your records for 5 years.