Supply Invoice Template for Australia

A supply invoice is your formal request for payment when you provide goods or services to customers in Australia. This essential business document not only facilitates payment collection but also ensures your compliance with Australian taxation laws, particularly the GST requirements that govern commercial transactions. When properly structured, your supply invoice serves as legal proof of the transaction and enables both parties to meet their tax obligations.

When do you need this document?

You need a supply invoice every time you sell goods or provide services to customers, whether they are businesses or individual consumers. This includes situations such as selling products from your retail store, providing consulting services to clients, delivering goods under a supply contract, or completing maintenance work for commercial customers. For GST-registered businesses, you must issue a tax invoice within 28 days of making a taxable supply if the customer requests one, and immediately for supplies over $1,000. The invoice becomes crucial for your customers to claim GST credits and for your own record-keeping requirements.

Key legal considerations

Your supply invoice must include specific mandatory information to be legally compliant and valid for GST purposes. The document must clearly state "Tax Invoice" for transactions over $82.50 including GST, display your Australian Business Number (ABN), and include accurate GST calculations where applicable. You must provide detailed descriptions of goods or services supplied, including quantities and unit prices, to ensure transparency and prevent disputes. Payment terms should be clearly specified, including due dates and accepted payment methods. Additionally, you need to maintain accurate records of all invoices for at least five years as required under the Taxation Administration Act 1953, and ensure that your pricing and product descriptions comply with Australian Consumer Law to avoid misleading or deceptive conduct claims.

Legal requirements in Australia

Under the A New Tax System (Goods and Services Tax) Act 1999, your supply invoice must meet specific formatting and content requirements depending on the transaction value. For supplies over $82.50 including GST, you must use the words "Tax Invoice" and include your ABN, the customer's name and address, invoice date, description of goods/services, quantity, price, and GST amount. The Competition and Consumer Act 2010 requires that all pricing and service descriptions are accurate and not misleading. Electronic invoices are legally valid under the Electronic Transactions Act 1999, provided they meet the same content requirements as paper invoices. You must also comply with the Taxation Administration Act 1953 regarding record retention, keeping all invoice records for five years from the date of creation or last action, whichever is later.