Invoice requirements | Balanceable Invoice Generator

1. Timing

When should you provide an invoice?

Send an invoice promptly when you want a customer to pay for goods or services. It tells them what they owe, when payment is due and how to pay. A receipt records a payment that has already happened.

If you make a taxable sale and your customer asks for a tax invoice, the ATO says you must provide it within 28 days. This request rule does not apply to sales of $82.50 or less, including GST. Providing clear paperwork for smaller sales is still useful.

2. Choose the document

Invoice or tax invoice?

Which heading you use depends on your GST registration and the sale.

Invoice

Use a regular invoice if your business is not registered for GST. Do not charge GST or call it a “tax invoice”. Include the sale, your details, the customer, the amount due and payment information so it is easy to use.

Tax invoice

For a GST-registered business making a taxable sale, make it clear the document is a tax invoice. Show the supplier’s ABN, the sale details and the GST treatment. At $1,000 or more, including GST, add the buyer’s identity or ABN.

3. The checklist

What must a tax invoice show?

For a taxable sale under $1,000, the ATO lists seven details that must be clear from the document.

01
It is a tax invoiceMake the document’s purpose unmistakable.
02
The seller’s identityYour business name or other clear identity.
03
The seller’s ABNUse the ABN of the business making the sale.
04
The issue dateThe date the tax invoice was issued.
05
What was sold and its priceA short description, quantity where applicable, and price.
06
The GST amountShow the GST separately, or say the total includes GST when GST is exactly one-eleventh of the total.
07
Which sales are taxableMake the taxable extent of each sale clear.

+ 08

For $1,000 or more

The tax invoice must also show the buyer’s identity or ABN. A buyer name is often the simplest way to make this clear.

Useful on any invoice

A unique invoice number, supplier contact details, due date and payment instructions help you and your customer match the invoice to the payment.

4. See the difference

Two tax invoices, one extra detail.

These fictional examples recreate the ATO’s annotated diagrams with a Balanceable layout. They show where each required detail appears.

Example ASale under $1,000The seven basic details

Tax invoice1

INV-001

Harbour Studio Pty Ltd2ABN 00 000 000 000 31 Example Street, Sydney NSW

Issued 24 Sep 2026 4

Item	Qty	Amount
Design consultation 5Taxable sale 7	1	$825.00

Total including GST$825.00

Includes GST $75.00 6

The buyer may be shown here, but is not required by the $1,000 threshold.

Example BSale of $1,000 or moreAll seven details, plus the buyer

Tax invoice1

INV-002

Harbour Studio Pty Ltd2ABN 00 000 000 000 3

Issued 24 Sep 2026 4

Bill to 8Northside CompanyBuyer identity required at this amount

Item	Qty	Amount
Design services 5Taxable sale 7	2	$1,320.00

Total including GST$1,320.00

Includes GST $120.00 6

A buyer name or ABN identifies the recipient of this larger sale.

Illustrative invoices only. The ABN and business details are placeholders; use your real details and check the GST treatment of your sale.

5. Sending it

Can an invoice be digital?

Yes. You can send an invoice by email as a PDF, as long as the document includes the information that applies to the sale.

PDF invoice

A readable document you can download, send and keep. The Balanceable Invoice Generator creates this kind of invoice in your browser.

Peppol eInvoice

Structured invoice data exchanged directly between connected software systems. An emailed PDF is not a Peppol eInvoice.

6. Easy to miss

A few details worth checking.

Mixed GST treatment

If an invoice has both taxable and non-taxable items, identify which sales are taxable and show the correct GST total.

Payment terms

Add a due date and a clear way to pay. These help your customer act on the invoice, even though they are separate from the ATO’s seven basic tax invoice details.

Keep your records

Keep copies of your business invoices and supporting records. Most business records need to be retained for five years.

7. Put it together

Make the required details easier to see.

The Balanceable Invoice Generator gives you dedicated fields for your business and ABN, customer, dates, item descriptions, quantities, prices and tax rates. Its summary updates as you type, so you can review the total before downloading a PDF.

It can calculate GST and display a tax invoice when GST is included. You still need to check your GST registration, ABN, buyer details and the correct tax treatment for each sale before sending.

Create an invoice

01Enter your detailsBusiness · customer · items

02Check the summaryGST · total · payment

03Download your PDFReady to review and send

Official guidance and further reading

Check the source for your situation.

Special arrangements, such as recipient-created tax invoices or GST-free sales, can need different handling.

Australian Taxation OfficeTax invoices and illustrated examples Australian GovernmentHow to invoice Australian GovernmentWhat eInvoicing means Australian GovernmentBusiness record keeping Xero guidePractical invoicing questions

Ready when you are

Your next invoice starts here.

Fill in the details, watch the total come together, and download your PDF.

Create an invoice

1. Timing

When should you send an invoice?

Send it when you bill a customer for goods or services, with the supply date, invoice date and payment details clearly shown. GOV.UK says a VAT invoice is required for a sale between two VAT-registered businesses.

A clear due date and payment instructions help the customer pay on time. Keep a copy for your records.

2. Choose the document

Invoice or VAT invoice?

Your VAT registration and the sale determine which information to show.

Invoice

GOV.UK’s general invoice list covers the unique number, supplier and customer details, description, supply and issue dates, amounts and total. If you are not VAT registered, do not charge VAT or issue a VAT invoice.

VAT invoice

Where a VAT invoice is needed, include the extra HMRC details: your VAT registration number, a sequential unique invoice number, VAT rates and amounts, and item information. Special schemes and reverse charges may require extra wording.

3. The checklist

What should the invoice show?

Start with GOV.UK’s general invoice details, then add the VAT information that applies.

1.
Invoice numberA unique number; HMRC requires a sequential series for full VAT invoices.
2.
Supplier detailsYour name, address and contact information; VAT registration number on a VAT invoice.
3.
Customer detailsThe customer’s name and address.
4.
Two datesThe invoice issue date and the date goods or services were supplied.
5.
Goods or servicesClear descriptions, quantities or extent of services, and prices.
6.
Amounts and VATShow charges, applicable VAT rates and amount, and the total owed.

BUSINESS TYPE

Sole trader

Show your name and any business name. If using a business name, include an address where legal documents can be delivered.

Limited company

Use the full registered company name. If you list directors, GOV.UK says to list all of them.

4. See the difference

Full and less detailed VAT invoices.

A full VAT invoice has item and tax details. HMRC permits a less detailed VAT invoice for some retail supplies of £250 or less, including VAT.

Example AFull VAT invoiceIllustrative sale above £250

VAT invoiceINV-104

Example Studio Ltd1 Sample Road, Londonhello@example.testVAT no. GB 000 0000 00

Issued 24 Sep 2026
Supplied 20 Sep 2026
Due 24 Oct 2026

Bill toExample Customer Ltd2 Sample Street, Manchester

Service and unit price	Qty	Net
Design work · £300 each · VAT 20%	1	£300.00

Net total£300.00

VAT£60.00

Total due£360.00

Illustrative only. Use your real VAT number and the correct rate for your sale.

Example BLess detailed retail VAT invoiceOnly where HMRC’s conditions are met

VAT invoiceSale 24 Sep 2026

Example Shop Ltd3 Sample Lane, BristolVAT no. GB 000 0000 00

Item	VAT rate	Gross
Stationery	20%	£24.00

Total including VAT£24.00

The £250 limit includes VAT. HMRC lists further conditions, including no exempt supplies on the invoice.

5. Sending it

Can you send a PDF?

A PDF is a practical way to send and keep an invoice. Check that it includes the information required for your sale, and keep a copy of the final document.

Readable PDF

The generator creates a PDF you can review, download and send.

Review VAT details

Check the VAT registration number, supply date, rates and any special wording your transaction needs.

6. Put it together

Make each detail easy to check.

Balanceable provides fields for your business and customer, invoice number, dates, line items, VAT rate and payment details. The total updates as you work, then you can download a PDF.

Check your VAT registration, supply date and any special VAT scheme wording before sending. The generator does not decide the tax treatment for you.

Create an invoice

1.Enter your detailsBusiness · customer · items

2.Check VAT and totalsRate · amount · payment

3.Download your PDFReview before sending

Official guidance

Check the source for your sale.

VAT invoice rules have exceptions and special schemes.

GOV.UKWhat invoices must include HMRCFull VAT invoice details HMRCLess detailed retail VAT invoices

Ready when you are

Your next invoice starts here.

Fill in the details, check the total, and download your PDF.

Create an invoice

1. Timing

When should you send an invoice?

Send an invoice when you need to request payment for goods or services. Include a clear due date and how to pay, then keep a copy with your business records.

The US does not have one national invoice format for ordinary sales. State, local and industry rules may affect a particular transaction.

2. The checklist

What should you include?

These are useful invoice details recommended by small business guides. They are not a single nationwide legal checklist.

1.
Your business detailsName and a way for the customer to contact you.
2.
Customer detailsCorrect name, billing address and any purchase order reference.
3.
Invoice number and datesUse a unique number, issue date and clear due date.
4.
Itemized chargesDescribe what you supplied, quantity or hours, rate and line total.
5.
Tax and totalShow applicable sales tax clearly and the full amount due.
6.
Payment instructionsState accepted methods and relevant payment terms.

GOOD TO KNOW

Invoice number

A consistent unique number makes it easier to match payment and find the invoice later.

Business records

The IRS lists invoices among documents that support entries in your books and tax return. Keep them organized and safe.

3. Sales tax

Check the rules for your sale.

There is no national US sales tax. Taxability, rates, collection duties and invoice display rules can vary by state, locality, product and industry.

Find the right authority

Check the relevant state or local tax agency before charging sales tax. Cross-state sales and specialized services can need extra review.

Show tax clearly

If sales tax applies, show the rate and tax amount so the customer can see how you reached the total. Check whether your state requires a permit or other details on the invoice.

4. Example

A clear invoice at a glance.

This fictional example shows a practical layout. The tax treatment is illustrative.

ExampleItemized invoiceSample figures only

InvoiceINV-104

Example Supply LLC1 Sample Road, Example Cityhello@example.test

Issued Sep 24, 2026
Due Oct 24, 2026

Bill toExample Customer2 Sample Street, Example City

Item	Qty	Amount
Office supplies · $100 each	2	$200.00

Sales tax (example: 5%)$10.00

Total due$210.00

The 5% rate is fictional. Check the actual tax rules for your sale before charging tax.

BEFORE SENDING

Review the transaction

Confirm the customer and any purchase order reference, describe each item, check taxability and rate, then review the total and payment terms.

Keep the final copy

Save the invoice you actually send along with related payment and sales records.

5. Sending it

Can you send a digital invoice?

An emailed PDF is a practical way to deliver an invoice. Keep the final copy with your records, and check any state or industry rules that apply to your sale.

Readable PDF

The generator creates a PDF you can download, review and email.

Organized records

Keep invoices and related proof of payment where you can find them.

6. Put it together

Make your invoice easier to pay.

Balanceable gives you fields for your business, customer, invoice number, dates, itemized charges, sales tax and payment details. Its summary updates as you type, then you can download a PDF.

Check the tax rules for your transaction and enter the correct rate. The generator does not determine where you must collect sales tax.

Create an invoice

1.Enter your detailsBusiness · customer · items

2.Check the summaryTax · total · payment

3.Download your PDFReview before sending

Guidance and further reading

Check the source for your sale.

State agencies are the authority for applicable sales tax rules. The guides offer general invoicing advice.

USAGovFind your state tax agency IRSWhat business records should I keep?Xero guideWhat to include on an invoice GoCardless guideUS invoicing overview

Ready when you are

Your next invoice starts here.

Fill in the details, check the total, and download your PDF.

Create an invoice