GST Invoice Requirements: Canada and Australia

Goods and services tax, or GST, is a familiar idea in many countries, but the paperwork differs. Canada and Australia both use it, and both expect invoices to carry certain details, but the lists and the thresholds are not the same. If you invoice customers in either country, or you are registered in one of them, getting the invoice details right protects you from queries and lets your customers claim what they are entitled to.

This guide sets out the requirements in both countries side by side, based on guidance from the Canada Revenue Agency and the Australian Taxation Office, with examples, a comparison table, the rules for credit notes and adjustments, and a checklist. The free invoice generator has a tax ID field, a tax label and a rate so you can build a compliant invoice for either country.

Quick answer: In Canada, the details you need grow with the amount: the basics under $30, your GST/HST registration number from $30, and the buyer’s name, payment terms and fuller description from $150. In Australia, a tax invoice must say “tax invoice” and show your ABN, the date, a description and the GST, plus the buyer’s identity or ABN at $1,000 or more.

GST in a nutshell

GST is a tax on most goods and services. Businesses registered for it charge GST on their sales, claim back the GST they paid on their purchases, and pay the difference to the tax authority. The invoice is the document that makes the claim possible.

	Canada	Australia
Tax name	GST, and HST in participating provinces	GST
Federal or national rate	5% GST	10% GST
Provincial element	HST combines federal and provincial parts in some provinces; others have a separate provincial tax	None
Authority	Canada Revenue Agency (CRA)	Australian Taxation Office (ATO)
Registration threshold	$30,000 small supplier limit	$75,000 GST turnover
Invoice name	Invoice (with ITC information)	Tax invoice
Business identifier	GST/HST registration number	Australian business number (ABN)
Correcting document	Credit note	Adjustment note

The rest of this guide takes each country in turn.

How GST works for a registered business

The mechanics are the same in both countries, and understanding them explains why invoices carry so much detail. A registered business collects GST on its taxable sales and may claim back the GST it paid on purchases for its business. Each reporting period, it pays the tax authority the difference, or claims a refund if its purchases exceeded its sales.

Here is a simple Canadian illustration at the 5% GST rate.

Item	Net amount	GST at 5%
Sales invoiced in the period	$30,000.00	$1,500.00 collected
Business purchases in the period	$8,000.00	$400.00 claimed as an input tax credit
Net tax to remit		$1,100.00

In Canada, the claim is called an input tax credit, and the invoice is the supporting document. The same idea in Australia is a GST credit, claimed on the business activity statement, with the tax invoice as evidence. In both cases, if the invoice is missing a required detail, the claim can be challenged. That is why customers sometimes send invoices back for correction: it is not pedantry, it is the thing they need to support the claim.

A business that sells only to consumers has the same obligation to charge and report, but its customers do not claim anything. A business that sells to other registered businesses has a more direct interest in invoice quality, because its customers will check.

Canada: GST/HST invoices

Who must register

You must register for GST/HST if you are not a small supplier and you make taxable supplies in Canada. A small supplier is a business whose taxable revenues do not exceed $30,000 over four consecutive calendar quarters. You become a registrant if you exceed the limit in a single calendar quarter or over four consecutive quarters. You can choose to register earlier, which is often worthwhile if your customers are businesses that can claim the tax back.

Situation	What happens
Revenues $30,000 or less over four consecutive quarters	You are a small supplier and need not register
You exceed $30,000 in a single calendar quarter	You must register and charge GST/HST on the supply that took you over
You exceed $30,000 over four consecutive quarters	You must register, effective soon after the quarter ends
You register voluntarily	You must charge and account from the effective date
You supply only exempt goods or services	You generally cannot register

What an invoice must show

The Canada Revenue Agency sets out what supporting documents must show for a registrant to claim input tax credits. The requirements increase with the amount of the supply, so many businesses simply include the full set on every invoice.

Information	Under $30	$30 to $149.99	$150 or more
Seller’s name or trade name	Yes	Yes	Yes
Invoice date, or date paid	Yes	Yes	Yes
Total amount paid or payable	Yes	Yes	Yes
GST/HST registration number of the seller		Yes	Yes
Amount of GST/HST charged, or statement that it is included		Yes	Yes
Recipient’s name, or an authorised representative			Yes
Terms of payment			Yes
Description of the goods or services sufficient to identify them			Yes

The tax amount may be shown in total, or by rate, depending on the circumstances. Many sellers show the GST or HST as a single line with its rate, for example “HST (13%)”. If different rates apply to different items, show them separately.

The registration number is made up of the nine-digit business number followed by RT and four digits, such as 123456789 RT0001.

An example Canadian invoice

INVOICE No. 0042 Date: November 14, 2026 From: Maya Chen Design Inc., 55 Queen Street West, Toronto, ON M5H 2M3. GST/HST no. 123456789 RT0001 To: Northline Ltd., 400 Main Street, Winnipeg, MB R3C 1A1 Terms: Net 30, due December 14, 2026

Description	Qty	Rate	Amount
Brand identity design, phase 2	20 hrs	$90.00	$1,800.00
Brand guidelines document	1	$1,200.00	$1,200.00
Subtotal			$3,000.00
GST (5%)			$150.00
Total			$3,150.00

This example includes everything required at the $150 and above tier: seller name, date, total, registration number, tax amount, recipient name, terms of payment and a description. Which tax applies depends on where the supply is made, so check the CRA’s guidance on the place of supply and the rates for your province.

Place of supply and provincial taxes

Canada has a mix of arrangements. In participating provinces, the HST combines the federal and provincial portions into one tax, collected by the CRA. In other provinces, the federal GST applies and a separate provincial sales tax may apply as well, administered by the province. Which one applies to a given sale depends on where the supply is made, not where you are based.

Question	Why it matters
Where is the customer or delivery located?	Determines whether HST or GST applies
Is a provincial sales tax involved?	Separate registration and invoicing may be needed
Are you selling a service or a good?	Place of supply rules differ
Is the customer a registrant?	Affects whether they can claim the tax
Are you shipping out of the country?	Exports are often zero-rated

When in doubt, use the CRA’s tables and tools, or ask an accountant, because getting the tax type or rate wrong means correcting invoices later.

Calculating GST: adding it and taking it out

Two calculations come up constantly: adding GST to a price, and finding the GST inside a price that already includes it.

Task	Canada GST at 5%	Australia GST at 10%
Add tax to a price excluding tax	Multiply by 1.05	Multiply by 1.1
Remove tax from a price including tax	Divide by 1.05	Divide by 1.1
Find the tax inside a tax-inclusive price	Total ÷ 21	Total ÷ 11

Worked examples:

Starting point	Calculation	Result
Canada: service at $2,000.00 excluding GST	$2,000 × 0.05	$100.00 GST, $2,100.00 total
Canada: total of $525.00 including GST	$525 ÷ 1.05	$500.00 net, $25.00 GST
Australia: service at $2,000.00 excluding GST	$2,000 × 0.10	$200.00 GST, $2,200.00 total
Australia: total of $1,100.00 including GST	$1,100 ÷ 11	$100.00 GST, $1,000.00 net

For a Canadian HST province the rate is higher and depends on the province, so use the rate that applies to the supply. Never take a percentage off a tax-inclusive total, because the tax was added on top of the net price: 10% of $1,100.00 is $110.00, not the $100.00 of GST in it.

Australia: tax invoices

Who must register

You must register for GST if your GST turnover is $75,000 or more, or $150,000 or more if you are a non-profit organisation. You must register within 21 days of being required to. You must also register, whatever your turnover, if you provide taxi or limousine travel for passengers, including ride-sourcing, and in certain other cases such as claiming fuel tax credits. If none of these apply, registration is optional.

Situation	Registration
GST turnover $75,000 or more	Required, within 21 days
New business expecting turnover to reach $75,000 in the first year	Required
Non-profit with turnover $150,000 or more	Required
Taxi or ride-sourcing	Required regardless of turnover
Turnover below the threshold and no other trigger	Optional; if you register you generally stay registered at least 12 months

You need an Australian business number (ABN) before you can register for GST.

What a tax invoice must show

A tax invoice is the document a buyer needs to claim a GST credit. The ATO sets out what it must include, with a higher level of detail for larger amounts.

Information	Under $1,000	$1,000 or more
The words “tax invoice”, stated prominently	Yes	Yes
Seller’s identity	Yes	Yes
Seller’s ABN	Yes	Yes
Date of issue	Yes	Yes
Brief description of what was sold, with quantity and price	Yes	Yes
GST amount, or a statement that the total includes GST	Yes	Yes
Buyer’s identity or ABN		Yes

If a sale has both taxable and GST-free items, the invoice must make clear which items are taxable and show the GST total. A tax invoice must be issued within 28 days of a request from the buyer. If the sale is $82.50 or less including GST, a seller does not have to give a tax invoice, although the buyer may still ask for a receipt or other record.

An example Australian tax invoice

TAX INVOICE No. 0042 Date: 14 November 2026 From: Maya Chen Design Pty Ltd, 22 George Street, Sydney NSW 2000. ABN 12 345 678 901 To: Northline Pty Ltd, ABN 98 765 432 109, 400 Collins Street, Melbourne VIC 3000 Payment terms: 30 days, due 14 December 2026

Description	Qty	Price	Amount (incl GST)
Brand identity design, phase 2	20 hrs	$110.00	$2,200.00
Brand guidelines document	1	$1,100.00	$1,100.00
Total (includes GST)			$3,300.00
GST included in total			$300.00

At $1,000 or more, the buyer’s identity or ABN must appear, which this example includes. The GST of $300.00 is one-eleventh of the GST-inclusive total, which is how GST is extracted at 10%: $3,300.00 ÷ 11 = $300.00.

GST-free and input-taxed sales in Australia

Not every sale carries GST. Some supplies are GST-free, such as many exports and certain food, health and education supplies. Others are input taxed, such as some financial supplies and residential rent, which means no GST is charged and no credit can be claimed on related purchases. If your invoice mixes categories, it should be clear which is which.

Category	GST charged?	Can you claim credits on related costs?
Taxable	Yes, 10%	Yes
GST-free	No (0%)	Yes
Input taxed	No	No
Outside GST scope	No	Depends

Invoicing customers in the other country

Many freelancers and small businesses work across the two markets, and the question that arises is whether to charge tax at all. The answer depends on where you are registered, where the customer is and what you supply.

Situation	Typical position	What to check
You are registered in Canada and sell services to an Australian business	Often treated as an export of services, potentially zero-rated	The conditions for zero-rating and evidence needed
You are registered in Australia and sell services to a Canadian business	Often GST-free as an export	The conditions for GST-free supply
You are registered in Canada and sell goods to Australia	Exports are generally zero-rated, with proof of export	Customs and export documentation
You are not registered anywhere	You do not charge GST	Whether you have exceeded a threshold
You are a non-resident selling into Canada or Australia	You may need to register depending on activity	The non-resident rules in each country

Always keep the evidence: contracts, shipping documents, proof of the customer’s location or business status. State on the invoice why no tax is charged, such as “Export of services, zero-rated” in Canada or “GST-free export” in Australia, so that the customer and any reviewer understand.

Registering step by step

The process of registering is more straightforward than it sounds, and doing it correctly from the start avoids back-charged tax later.

In Canada

1. Check whether you are a small supplier. Total your taxable revenues over the last four calendar quarters and in the current quarter.
2. Get a business number if you do not have one, through the CRA’s online business registration.
3. Register for a GST/HST account. You can do this online. You will receive a registration number made up of your business number, RT and four digits.
4. Note the effective date. It determines from when you must charge tax.
5. Update your invoice template with the registration number, tax label and rate.
6. Set your reporting period. Annual, quarterly or monthly, depending on your revenue.
7. File returns by the due date, even if you have nothing to remit.

In Australia

1. Get an ABN if you do not have one, usually when you register a business name or at any time afterwards.
2. Check the threshold. GST turnover of $75,000 or more, or $150,000 for non-profit organisations, or another trigger such as providing taxi or ride-sourcing services.
3. Register for GST online, through your registered agent or by phone, within 21 days of being required.
4. Note the effective date in the notification you receive.
5. Update your invoices to say “tax invoice”, show your ABN and show GST.
6. Lodge a business activity statement for each reporting period.
7. Keep your records for the required period.

Two worked examples with several lines

Numbers make the rules concrete. These examples show how tax is shown when an invoice has more than one kind of line.

Canada: a service business invoicing a business in Ontario

Line	Amount
Consulting, 12 hours at $150.00	$1,800.00
Training workshop, flat fee	$900.00
Subtotal	$2,700.00
HST at the rate that applies to the supply	shown as one line with its rate
Total	Subtotal plus tax

The point of this layout is that the registration number appears at the top, the tax appears on its own line with its rate and the recipient’s name and terms appear at the $150 and above level. If the services were supplied in a province with a different rate, the line would show that province’s rate.

Australia: a supplier mixing taxable and GST-free items

An Australian business sells printed training manuals (taxable) and exports a licence to an overseas customer (GST-free) on the same document.

Description	GST status	Amount excluding GST	GST
Printed manuals, 50 copies	Taxable	$1,000.00	$100.00
Training licence for an overseas affiliate	GST-free	$2,000.00	$0.00
Totals		$3,000.00	$100.00
Amount payable			$3,100.00

The invoice makes the status of each line clear and shows the total GST. Because the total is over $1,000, the buyer’s identity or ABN must also appear. Where an invoice has both taxable and GST-free items, a column or a marker for the GST-free items is a clear way to show it.

When to issue the invoice

Timing is simpler than in some other systems, but a few habits help.

Point	Canada	Australia
Legal time limit	No fixed day; invoice when the supply is made or as agreed	Within 28 days of a buyer’s request for a tax invoice
Good practice	Invoice at delivery or completion	Invoice at delivery or completion
Deposits and advance payments	Tax may be due when payment is received or invoiced	Tax is generally attributed when you receive consideration or issue an invoice, depending on your accounting basis
Return period	Include the sale in the return for the period in which it is due	Include the sale in the BAS for the period it falls in

Because the timing rules depend on your accounting method and the type of supply, use the guidance from the CRA or ATO for your case. In practice, issuing the invoice promptly keeps your records and your customer’s aligned, and it helps you get paid sooner. For ways to speed that up, see how to get paid faster.

Side by side: Canada and Australia

Requirement	Canada	Australia
Name of the document	Invoice	Tax invoice
Special wording	None specific	The words “tax invoice”
Seller’s identity	Required at all levels	Required
Seller’s registration number	From $30	Always (ABN)
Date	Required	Required
Description	Required, fuller at $150+	Required
Tax amount	From $30	Always, or a statement that GST is included
Buyer’s details	From $150: recipient’s name	From $1,000: identity or ABN
Terms of payment	From $150	Not required for validity
Rate	5% GST; HST varies by province	10%
Credit documents	Credit note	Adjustment note
Time to issue	When requested or as agreed	Within 28 days of request
Typical retention	6 years	5 years

If you serve customers in both countries, the safest approach is a template that includes everything: the words “tax invoice” where appropriate, your registration number, the date, a full description, tax shown separately, the buyer’s name and number, and payment terms. It will satisfy the stricter of the two at every amount.

Quick reference: what to issue and when

The documents you issue depend on the amount and the situation. This table is a reminder of the typical choices.

Situation	Canada	Australia
Ordinary taxable sale	Invoice with the required details for its amount	Tax invoice, on request above $82.50
Sale under the lowest threshold	Basic receipt or invoice	Tax invoice not required for $82.50 or less
Large sale	Full invoice with recipient name, terms and description	Tax invoice with the buyer’s identity or ABN
Return or price reduction	Credit note	Adjustment note
Price increase after invoicing	Debit note or a new invoice	Adjustment note
Buyer asks for a copy	Reissue a copy marked as a copy	Provide a copy, within 28 days of request for a tax invoice
Buyer creates the document	Rare; check rules	Recipient-created tax invoice in agreed cases

If you are unsure, include more detail rather than less. An invoice that carries extra correct information is rarely a problem. One that lacks a required detail often is.

Credit notes and adjustment notes

When a sale is corrected, the original document is not edited. You issue a document that adjusts it.

	Canada	Australia
Document	Credit note	Adjustment note
Reference to the original	Invoice number and date	Original tax invoice
Reason	State the reason	State the reason
Amounts	Amount credited and tax adjusted	Amount of the adjustment and GST
Effect	Reduces sales and tax	Reduces sales and GST

A short practical guide to the process is in what is a credit note. If you need to produce one, use the credit note generator, and keep it with the original invoice.

Invoicing in a foreign currency

Both countries allow invoices in other currencies, but the tax is accounted for in local currency.

Point	What to do
Show the currency	State it clearly on the invoice
Show the tax	Show the GST or HST amount, and keep the converted local amount in your records
Exchange rate	Use an acceptable rate and apply it consistently
Exports	Many exports are zero-rated or GST-free, with conditions and evidence
Records	Keep proof of export and of the exchange rate used

Rules on exports are detailed and depend on the goods or services, so check the authority’s guidance before treating a sale as zero-rated.

Layout, language and format

Tax authorities do not prescribe a design, only the content, so you can present an invoice in whatever layout suits you. A few practical points help your customers process it.

Point	Suggestion
Position of the registration number	Near your name and address, in the header
Tax line	A separate line with the label, rate and amount
The words “tax invoice”	Prominently at the top for Australian invoices
Currency symbol and code	Show the code if there is any chance of confusion, such as CAD or AUD
Dates	Use an unambiguous format, such as 14 November 2026
Language	English for both countries; French for Canadian customers who prefer it
File	A PDF, named with the number and customer
Copies	Keep an exact copy of what you issued

The invoice generator supports multiple languages for the document labels, including French, so you can produce a Canadian invoice in the customer’s language. Whichever language you use, the required content is the same.

Records and deadlines

	Canada	Australia
Keep invoices and supporting records	Generally six years after the year they relate to	Generally five years
Returns	GST/HST returns by your reporting period	Business activity statement (BAS) by your reporting period
Registration	Via the CRA or Business Registration Online	Via the ATO, with an ABN
Late registration	Penalties and back-charged tax possible	Penalties may apply

Keeping invoices in one folder per year, named with the number and the customer, makes both the filing and any later review far easier.

Practical questions that come up

Question	Short answer
I am below the threshold. Should I still show a tax line?	No. If you are not registered, you do not charge GST, and you should not show a registration number. You can note that you are not registered if the customer asks.
Can I register even though I am below the threshold?	Yes, voluntarily in both countries. Consider whether your customers are businesses that can claim the tax, and be aware of the filing duties.
In Canada, is the business number the same as the GST number?	The GST/HST registration number is based on your nine-digit business number, followed by RT and four digits.
In Australia, do I need an ABN if I am not registered for GST?	You may still want an ABN, because a customer who is asked to pay you may need to withhold tax from payments if you do not provide one. Check the ATO’s guidance.
What if the customer does not give their name or ABN above the threshold?	Ask for it. A tax invoice at $1,000 or more needs it, so request it before issuing the invoice.
Can I issue one invoice for taxable and GST-free items?	Yes, as long as each item is clearly identified and the tax is shown for the taxable ones.
How do I handle a tax rate change?	Apply the rate in force at the time of supply. Keep a note of the date of the change.
Do I need a different invoice for each province?	Not usually. You apply the correct tax for each supply, which may differ by province.
Is a receipt enough for tax purposes?	Sometimes for small amounts, but an invoice that meets the requirements is safer.

Getting ready for a review or audit

Neither authority expects perfection, but both expect you to be able to show how you arrived at your figures. A tidy set of records makes any review quick and calm.

Item	What a reviewer may ask for	How to be ready
Invoices issued	A sample, or all invoices for a period	One folder per year, numbered, with no gaps
Credit and adjustment notes	Evidence for reductions	Stored with the original invoice
Invoices received	Support for credits you claimed	Keep purchase invoices with the required details
Registration details	Proof of your number and effective date	Copy of the confirmation
Zero-rated or GST-free exports	Evidence of export and customer status	Shipping documents, contracts and customer details
Returns	The figures and workings	A simple summary reconciling invoices to the return
Exchange rates	The rate and source used	A note beside each foreign-currency invoice

If a letter arrives, do not panic. Reply within the time stated, give what is asked for and keep a copy. If the matter is complicated, a short consultation with an accountant is a sensible investment. Most reviews are routine, and clean records turn them into a quick exchange of documents.

Common mistakes

Mistake	Why it matters	Fix
Missing registration number or ABN	Customer cannot claim credit	Put it on every invoice
Not saying “tax invoice” in Australia	Not a valid tax invoice	Use the words prominently
Missing buyer details above the threshold	Claim can be refused	Collect and show them
Wrong tax type or rate in Canada	Incorrect charge, reporting errors	Check place of supply
Showing GST on GST-free items	Overcharging	Label items clearly
Not showing tax separately or a statement	Customer cannot see the tax	Show amount or state included
Editing sent invoices	Breaks the record	Use credit or adjustment notes
Charging GST while unregistered	Not permitted	Register first
Losing records	Cannot support claims	Keep for the required period

A combined checklist

Check	Done
Document titled correctly: “Tax invoice” for Australia, “Invoice” for Canada
Unique number and issue date
Your legal or trading name, address and contact
GST/HST registration number or ABN
Buyer’s name and address; ABN where required
Description with quantity and price
Tax shown by amount and rate, or a statement that GST is included
Taxable, GST-free and exempt items clearly separated
Terms of payment and due date
Currency stated, local tax shown where needed
Payment details and reference
Copy saved for the retention period

Build the invoice

In the invoice generator, enter your business name and address, put your GST/HST number or ABN in the tax ID field, set the tax label to GST or HST, enter the rate and apply it to the lines. You can switch to tax-inclusive pricing for the Australian style total that includes GST, and the tool will show the tax amount separately. The invoice is created in your browser and nothing is uploaded. For the principles of showing tax in any country, read sales tax on invoices; for the UK equivalent, see UK VAT invoice requirements.

For a ready-made layout with your tax number, rate and totals, use the free tax invoice template.

This guide is general information based on published guidance from the Canada Revenue Agency and the Australian Taxation Office at the time of writing, and is not tax advice. Rates, thresholds and rules change, so check the authority’s current guidance or ask a qualified adviser.