Invoice template without GST, for businesses not registered
Under the GST threshold you still invoice, with your ABN, but without GST and without calling the document a tax invoice.
From: your business
Bill to: your customer
Number, dates and terms
Total due
$690.00
no tax added
Mia Nguyen Photography
88 George Street
Sydney NSW 2000
accounts@example.com.au
ABN 51 824 753 556
Invoice
| Invoice no. | INV-2026-0001 |
| Date | 17 October 2026 |
| Terms | Net 30 |
| Due date | 16 November 2026 |
Bill to
Coastal Surf Supplies
14 Campbell Parade
Bondi Beach NSW 2026
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Event photography, 3 hours | 3 | $180.00 | $540.00 |
| Edited digital images | 1 | $150.00 | $150.00 |
| Subtotal | $690.00 |
| Total | $690.00 |
No GST has been charged: the supplier is not registered for GST.
Payment details
Bank transfer: BSB 000-000, account 00000000 PayID: accounts@example.com.au
No GST has been charged: not registered for GST.
Invoice, not registered for GST
All required details present
ATO, registering for GST
- Present: Your name or business name
- Present: Your ABN · Not a GST requirement, but business customers expect it
- Present: No GST and not titled 'Tax invoice': you are not registered for GST
- Present: A description of each item
Made in your browser. Nothing you type is sent to a server; your business details are kept on this device only, for the next invoice.
Total due
$690.00
An Australian business that is not registered for GST issues an ordinary invoice: it shows the ABN, the customer, what was supplied and the price, but no GST amount, and it must not be titled "Tax invoice", because only a registered seller can issue one. Registration becomes compulsory once GST turnover reaches $75,000, measured on the current month and the previous eleven or projected over the current month and the next eleven ($150,000 for non-profit organisations), and taxi and ride-sourcing drivers must register whatever their turnover. This template starts from a photographer below the threshold billing three hours of event work at $180 and a $150 image package, $690 with no GST added. The ABN field runs the Australian Business Register's own check digit test, so a mistyped number is flagged before the invoice leaves, and a line on the document tells the customer why there is no GST. The day you register, switch the toggle and the same invoice becomes a tax invoice with GST at 10%.
Checked by Radif Partners · Editorial policy · Methodology
Before and after GST registration
The same job looks different on paper depending on your registration. Below the threshold, the price is the price. Once registered, either you add GST on top of the same price, or you keep the price the customer sees and absorb the GST in it, which lowers what you keep.
| Not registered | Registered, GST added | Registered, price unchanged | |
|---|---|---|---|
| Document title | Invoice | Tax invoice | Tax invoice |
| Amount before GST | $690.00 | $690.00 | $627.27 |
| GST | $0.00 | $69.00 | $62.73 |
| Customer pays | $690.00 | $759.00 | $690.00 |
The last column uses the ATO's one-eleventh rule: in a price that includes GST at 10%, GST is one-eleventh of the total.
Working out whether you have reached the threshold
The ATO measures GST turnover two ways and you must register if either reaches $75,000: your current GST turnover, which is this month plus the previous eleven months, and your projected GST turnover, this month plus the next eleven. GST turnover is gross business income minus any GST. A photographer who has earned $60,000 over the past year but has just signed $20,000 of wedding work for the coming months is under the first test and over the second, so registration is due. Taxi and limousine drivers, including ride-sourcing drivers, must register whatever their GST turnover.
What the invoice should still show
Without GST, no ATO list applies to the document, but the invoice still has to work for your customer and your records. Keep these items, which the template fills in:
- your name or business name, with your ABN, so business customers can identify you;
- the customer's name, the date and a unique invoice number;
- a description of each item with the quantity and price;
- the total and the due date or terms, with your BSB and account number or PayID;
- the statement that no GST has been charged.
Registered customers sometimes ask a supplier who is not registered for a tax invoice so they can claim a credit. You cannot provide one, and there is no GST in your price for them to claim. Your ABN on the invoice is what they need for their own records.
Checking an ABN before it goes on an invoice
The Australian Business Register publishes the check digit method for ABNs. The ABR's own example, 51 824 753 556, passes: take 1 from the first digit, multiply each digit by its weight (10, 1, 3, 5, 7, 9, 11, 13, 15, 17, 19), add the products and divide by 89; a valid ABN leaves no remainder. The template runs this test on your ABN and on the customer's if you type it. A passing number is well formed; only the ABN Lookup confirms it is active and belongs to the business named.
When you register, the Australian tax invoice generator and the tax invoice requirements guide take over: from $1,000 the buyer's identity or ABN must be on the tax invoice too.