Sole Trader Invoice Australia: How to Invoice With or Without an ABN

Going out on your own as a sole trader in Australia? One of the first things you’ll need to do is send a professional invoice — and get paid for it. The rules are straightforward, but there are a couple of things (like the ABN withholding rule) that catch new sole traders out.

Here’s exactly how to invoice as a sole trader, with or without GST.

Do sole traders have to issue invoices?

There’s no rule that forces you to hand over an invoice for every single sale — but there are two things worth knowing:

• If a customer asks for an invoice, you must provide one within 28 days.
• If you’re GST-registered and the sale is over $82.50 (inc. GST), the buyer needs a tax invoice to claim the GST back.

Either way, you’re required to keep records of your income for tax. So the practical answer is simple: invoice every job. It’s how you get paid, it keeps your records clean, and it makes you look professional.

Do you need an ABN to invoice someone?

Strictly speaking, you can invoice without an ABN (Australian Business Number) — it isn’t legally required to send an invoice. But here’s the catch: if you invoice a business and don’t quote an ABN, the payer is legally required to withhold 47% of the payment and send it to the ATO. That’s the “no ABN withholding” rule. (The only way around it is giving them a Statement by a supplier form, which is meant for one-off, hobby-style sales — not an ongoing trade.)

Without an ABN you also can’t call the document a “Tax Invoice” or charge GST.

So in practice, every sole trader should get an ABN. It’s free to apply for, takes minutes, and means you get paid in full. Put it on every invoice.

Do sole traders charge GST?

Only if you’re registered for GST. Registration is:

• Mandatory once your turnover hits $75,000/year
• Optional below that

If you’re not registered, you don’t charge GST, and you send a regular invoice. If you are registered, you charge 10% GST and send a tax invoice (with the words “Tax Invoice” and the GST amount shown).

Don’t charge GST unless you’re registered — it’s one of the most common mistakes new sole traders make.

What to include on a sole trader invoice

Whether or not you’re registered for GST, every invoice should have:

1. The word “Invoice” (or “Tax Invoice” if you’re GST-registered)
2. Your name or trading name
3. Your ABN
4. An invoice number (sequential — #1001, #1002…)
5. The date issued
6. A description of the work or goods
7. The amount (plus GST if registered)
8. Your payment details (bank or a card payment link)
9. A due date (e.g. “Payment due within 7 days”)

Example: sole trader invoice (not GST-registered)

INVOICE

Jane Doe Carpentry
ABN: 98 765 432 109
Invoice #1003 · 24 June 2026

Bill to: Acme Builders

Deck repair — labour (6 hrs)       $480.00
Materials                          $145.00
                       Total       $625.00

Payment due within 7 days.
Pay by card: [payment link]  ·  or transfer to BSB/Acc

If Jane were GST-registered, this would say “Tax Invoice”, add a GST (10%) line, and show the GST amount separately.

Tips to get paid faster

• Add a due date. “Due within 7 days” gets paid faster than no date at all.
• Include a card payment link. Removing the “I’ll transfer it later” friction is the single biggest thing you can do to get paid quickly.
• Number your invoices. It looks professional and keeps your records clean for tax time.
• Send it immediately. The longer you wait to invoice, the longer you wait to get paid.
• Follow up on WhatsApp. A quick, friendly nudge works far better than another email. Here’s how to follow up on unpaid invoices without the awkwardness.

The easy way: invoice from your phone

Templates work, but as a sole trader you’re on the job, not at a desk. Spanner is built for exactly this:

• Store your name and ABN once — they appear on every invoice automatically
• Auto-numbered invoices, so your records stay clean
• Toggle GST on if you’re registered — the 10% is calculated for you
• Share by WhatsApp, email or PDF in one tap
• Attach a card payment link so customers pay instantly

It’s free to start and you can send your first invoice in minutes.

Sole trader invoice checklist

• ☐ “Invoice” (or “Tax Invoice” if GST-registered)
• ☐ Your name / trading name + ABN
• ☐ Invoice number + date
• ☐ Description of work
• ☐ Amount (+ GST if registered)
• ☐ Payment details + due date

Get these right and you’ll look professional, stay compliant, and — most importantly — get paid.