Receipt Templates for Australian Sole Traders (ABN and GST Ready)

Short answer: An Australian receipt must show your business name, your ABN (or ACN), the date of the sale, what you supplied and the price. You must give one for any purchase over $75, and for smaller purchases within 7 days if the customer asks. If you’re registered for GST, use the tax invoice receipt below. It adds the words “Tax invoice” and the GST, plus the buyer’s name or ABN for sales of $1,000 or more, so one document works as both a receipt and a tax invoice.

The receipt rules come from business.gov.au, and the tax invoice rules from the ATO. Both apply in the 2026–27 income year to sole traders, tradies and small businesses selling to customers in Australia. There’s nothing to download: copy a layout below into Word, Google Docs, a spreadsheet or a receipt app and fill in the brackets. If you bill before you’re paid, start with the Australian invoice template. For the receipts you collect when you buy things, see sole trader expenses and receipts.

What must an Australian receipt include?

business.gov.au lists five details that every receipt or proof of purchase must show.

Required detail	Example
Your business name	Hayes Mobile Mechanics
Your ABN or ACN	ABN 12 345 678 901
The date of supply	06/10/2026
Details of the product or service	Front brake pads replaced, 1.5 hours labour
The price	$264.00

These aren’t legally required, but they’re worth adding:

• A receipt number from a running sequence, so every receipt can be traced.
• The payment method: cash, card or bank transfer.
• The customer’s name, which also makes the receipt usable as a tax invoice for sales of $1,000 or more.
• The invoice number it pays, if you invoiced first.
• Your GST status: the GST amount if you’re registered, or “Not registered for GST” if you’re not.

When do you have to give a customer a receipt?

Always for purchases over $75, and on request for anything smaller. If you’re registered for GST, a separate tax invoice rule applies too.

Rule	Threshold	Deadline	Source
Receipt or proof of purchase	Over $75	At the time of sale	business.gov.au
Receipt for a smaller purchase	$75 or under, if the customer asks	Within 7 days of the request	business.gov.au
Itemised bill for a service	If asked within 30 days of the bill	Free, within 7 days of the request	business.gov.au
Tax invoice (GST-registered sellers)	Sale over $82.50 including GST, if the customer asks	Within 28 days of the request	ATO

The easiest way to meet all four is to give every paying customer a receipt. If you’re registered for GST, make it the tax invoice version.

Receipt template for sellers not registered for GST

Copy this block, replace everything in square brackets and delete any line you don’t need.

RECEIPT

Receipt no:     [R-0001]
Date paid:      [DD/MM/YYYY]
Date supplied:  [DD/MM/YYYY]

From:           [Your name or business name]
ABN:            [00 000 000 000]
Contact:        [Phone] [Email]

Received from:  [Customer name]

Description            Qty   Unit price   Amount
[Item or service]      [1]   [$0.00]      [$0.00]
[Item or service]      [1]   [$0.00]      [$0.00]

Total paid                                [$0.00]
Payment method:  [Cash / card / bank transfer]
Paying invoice:  [Invoice number, if any]

Not registered for GST.

Don’t call this a tax invoice and don’t show GST. If you’re not registered, you can’t charge it. The “Not registered for GST” line is optional, but it answers the question before a business customer asks it.

Tax invoice receipt template for GST-registered sellers

This version also meets the ATO’s tax invoice requirements, so a business customer can use it to claim GST credits.

TAX INVOICE / RECEIPT

Receipt no:     [R-0001]
Date issued:    [DD/MM/YYYY]

From:           [Your name or business name]
ABN:            [00 000 000 000]
Contact:        [Phone] [Email]

Received from:  [Customer name or business name]
Customer ABN:   [If a business; the buyer's name
                 or ABN is required for $1,000+]

Description            Qty   Unit price   Amount
[Item or service]      [1]   [$0.00]      [$0.00]
[Item or service]      [1]   [$0.00]      [$0.00]

Subtotal (excl. GST)                      [$0.00]
GST                                       [$0.00]
Total paid (incl. GST)                    [$0.00]

Payment method:  [Cash / card / bank transfer]

The heading does real work here. The ATO requires a tax invoice to show that it’s intended to be one, along with your identity and ABN, the date, what you sold with quantity and price, the GST, and how much of each sale is taxable. If every item is taxable, the statement “Total price includes GST” can replace the GST line. If some items are GST-free, mark them, for example with * and a note at the bottom.

What does a filled-in receipt look like?

Here’s the tax invoice receipt completed by a GST-registered mobile mechanic who was paid on the spot by card.

TAX INVOICE / RECEIPT

Receipt no:     R-0388
Date issued:    06/10/2026

From:           Dan Hayes, Hayes Mobile Mechanics
ABN:            12 345 678 901
Contact:        0400 000 000  dan@example.com.au

Received from:  Olivia Chen

Description              Qty  Unit price   Amount
Labour (hours)           1.5     $100.00  $150.00
Front brake pads           1      $90.00   $90.00

Subtotal (excl. GST)                     $240.00
GST                                       $24.00
Total paid (incl. GST)                   $264.00

Payment method:  Card

GST is 10% of $240, which is $24. That’s also one-eleventh of the $264 total. The sale is under $1,000, so the customer’s name isn’t required, but it costs nothing to include. The ABN is an example only.

A tutor who isn’t registered for GST and is paid $180 in cash for three lessons uses the first template instead: one line for “Tutoring, 3 × 1 hour at $60”, $180 paid in cash, and “Not registered for GST”.

What is the difference between a receipt and an invoice?

An invoice asks to be paid; a receipt confirms you’ve been paid. A tax invoice can be either, as long as it carries the ATO’s details.

Document	When you issue it	What it proves
Invoice	Before payment, for a sale you’ve made	The customer owes you
Tax invoice	Before or at payment, if you’re registered for GST	The sale and its GST, so the buyer can claim GST credits
Receipt	When you’re paid	The customer has paid
Tax invoice / receipt	When you’re paid, if you’re registered for GST	Both at once

If you invoiced first, the receipt can be short: the invoice number, the amount, the date and how it was paid. Many sole traders simply resend the invoice marked “PAID” with the payment date and method. That covers every detail business.gov.au lists. How to invoice as a sole trader covers the invoice side.

How should you number and keep receipts?

Use one sequence (R-0001, R-0002), never reuse a number, and keep a copy of every receipt you issue.

• Keep copies for 5 years. That’s the ATO’s record-keeping period, counted from when you prepared the record or completed the transaction, whichever is later. Records must be in English or easy to convert to English.
• Match receipts to sales. If you’re registered for GST, your sales records feed the GST on your BAS. A cash sale with no receipt copy is the hardest kind of income to show later.
• Keep the receipts you receive as well. To claim a GST credit on a purchase over $82.50 including GST, you need a tax invoice from the supplier. A plain receipt isn’t enough.

What should you look for in a receipt generator or receipt maker?

A good receipt maker produces every field in the tables above without you having to remember them. Before you choose one, check that it:

1. Puts your ABN and business name on every receipt automatically.
2. Can produce a tax invoice receipt with GST shown correctly, or a plain receipt with no GST if you’re not registered.
3. Numbers receipts in sequence and keeps a copy of each one.
4. Exports a PDF you can email or text to the customer on the spot.
5. Is clear about where your records are stored: most cloud invoicing apps need an account and sync your data to their servers.

…and where does Keel fit?

Keel: Invoice Maker & Receipts, by Ilura Technology OÜ, is an iPhone app for people who work for themselves. It creates invoices as PDFs, keeps receipts and expenses, and files every quote, receipt, expense and invoice under its job. An accepted estimate becomes the invoice in one tap, and a “who owes you” list drafts payment reminders that you review and send yourself; nothing is sent automatically. Records stay on the iPhone, with no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected”.

Keel is free with no invoice limit, and free invoices carry a small “Made with Keel” footer. Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds custom branding, a signature, premium templates and accountant-ready exports. It’s a record keeper, not a tax tool: it doesn’t lodge your BAS, connect to the ATO or work out the GST you owe, so check your documents against the tables above. Keel on the App Store. There are more Australian guides in the Australia hub.

Frequently asked questions

Is there a free receipt template for Australia? Yes. Both layouts above are free to copy into Word, Google Docs or a spreadsheet, and they include everything business.gov.au says a receipt must show. Use the plain receipt if you’re not registered for GST and the tax invoice receipt if you are. There’s no file to download; the layout works the same in any program.

Does a receipt need an ABN in Australia? Yes. business.gov.au lists your ABN (or ACN, for a company) among the details every receipt or proof of purchase must include, along with your business name, the date, what you supplied and the price. If you’re registered for GST and the receipt doubles as a tax invoice, the ATO requires your ABN on it as well.

Is a receipt the same as a tax invoice? Not automatically. A receipt confirms payment. A tax invoice is a document from a GST-registered seller that carries the ATO’s required details, including the words showing it’s a tax invoice and the GST. A receipt that includes all of those details is both, which is why GST-registered sole traders often use a combined “Tax invoice / receipt”.

Do I have to give a receipt for a cash payment? The same rules apply whether you’re paid in cash, by card or by transfer. You must give a receipt for any purchase over $75, and for smaller purchases within 7 days if the customer asks. Keeping a copy of every cash receipt also gives you the record you need to report that income.

What should a rental receipt include? Rent receipts for residential tenancies are governed by each state and territory’s tenancy laws, which set what they must show and when they’re required. Check your state’s tenancy or fair trading regulator. The business.gov.au list above covers receipts for goods and services, such as equipment hire, not residential rent.

Can I write receipts by hand? Yes. A handwritten receipt from a carbon-copy receipt book is fine as long as it shows your business name, ABN, the date, what you supplied and the price, plus the tax invoice details if you’re registered for GST. Keep the copies for 5 years, in English and legible, just as you would digital records.

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This article is general information, not tax advice. Consult a qualified Australian tax professional.