VAT & GST
Australian GST export invoices: goods, services and evidence
Australian exports can be GST-free when the legislative conditions and time requirements are met. The invoice should show the commercial facts while the business retains evidence supporting export or offshore use.
Decision summary
- Show the supplier identity and ABN where required.
- Do not call every overseas sale GST-free without checking the conditions.
- Keep transport, contract and payment evidence.
- Imported services and Australian consumer sales can create different obligations.
What the Australian invoice should show
A tax invoice generally identifies the supplier, ABN, issue date, description, price and GST information. Additional recipient details can be required at higher values. For a GST-free export, the invoice should still state the price, currency, customer and supply clearly.
Use “GST-free” only where the supply qualifies. A zero tax amount without context can create confusion for the customer and the accounting record.
GST-free exported goods depend on movement and timing
Goods exported from Australia can be GST-free under specific rules, including requirements about who exports them and when export occurs. Keep shipping documents, customs records, contracts and proof of delivery that connect the goods to the invoice.
Sales involving installation, processing, temporary use in Australia or delivery to another Australian party can require closer review. The customer's foreign address alone does not prove export.
Services and digital supplies need a connection analysis
Services supplied to a non-resident can be GST-free in particular circumstances, but the recipient's presence, where the service is used and whether the supply is provided to another entity in Australia can change the result.
Australian GST can also apply to certain sales of imported services and digital products to Australian consumers. Supplier registration and platform rules should be reviewed separately from the export rules.
Keep evidence with the issued invoice
Retain the final invoice, contract, customer communications, export or service-delivery evidence and the reasoning used for the GST treatment. Accounting records should connect the foreign-currency amount to any Australian-dollar reporting value.
If export evidence arrives after issue, track the condition rather than assuming it will be satisfied. Correct the treatment promptly if the required facts or timing do not materialise.
Review point: Billr provides an editable educational note; it does not test the statutory export conditions or the recipient's presence in Australia.
Common questions
Should an Australian export invoice include GST?
Qualifying exports can be GST-free, but the conditions differ for goods and services. Verify the supply and retain supporting evidence.
Do I need the foreign customer's tax number?
Australian invoice rules focus on the supplier's ABN and required recipient details. A foreign identifier may still be useful or required by the destination or customer.
Can I invoice in USD?
Businesses can agree a foreign currency, but GST and accounting records may require an Australian-dollar conversion using a consistent permitted method.
Primary sources
Use these current public sources to verify the treatment for your transaction.
- GST-free exportsAustralian Taxation Office
- Tax invoicesAustralian Taxation Office