Tax invoices over $82.50 must show the words Tax Invoice, the seller's ABN, the GST amount (or that the total includes GST) and, over $1,000, the buyer's identity or ABN.
Numbering, keeping and correcting invoices
Most business records, including invoices, must be kept for at least 5 years from the date the record was obtained or the transaction was completed, whichever is later. Some company and employee records must be kept for 7 years.
Records can be paper or electronic. A digital copy is accepted if it is a true and clear reproduction of the original, and once scanned the paper original does not have to be kept. Records must be in English or be easy to translate into English.
Corrections: a faulty tax invoice is replaced by a complete and correct one, and documents that record adjustments, decisions or calculations made for GST purposes must be kept as well. Where records are missing or inadequate, the ATO can impose financial penalties or require the business to complete a record-keeping course, and it can ask to see the records at any time.
Electronic invoicing in Australia
Peppol e-invoicing is mandatory for Commonwealth agencies and voluntary for businesses; PDFs remain valid.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Australian Taxation Office (ATO) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Australian Taxation Office (ATO).