# How to issue a receipt

A receipt shows that a customer has paid. Show your business name and ABN, the date, what was bought, the amount paid, the GST included and the payment method. A receipt is not a tax invoice unless it has the tax invoice details.

Free tool: [Receipt generator](https://www.pulsify.tech/free-tools/receipt-generator/). Create a receipt with the date, items, amount, GST and payment method.

## Why it matters

A receipt is proof of payment. It protects you and the customer if there is a dispute about whether a bill was paid.

Many customers also need it for their own records. A receipt that is not a tax invoice cannot support a GST credit for a purchase above A$82.50.

## The steps

1. **Issue it when you get the money.** Give the receipt at the time of payment or send it the same day.
2. **Show who you are.** Include your business name, ABN and contact details.
3. **Number and date it.** Use a receipt number in sequence and the payment date.
4. **Describe what was paid for.** List the items or the invoice number that the payment covers.
5. **Show the amount and GST.** Show the amount paid and how much GST it includes. Say if the amount is part payment.
6. **Show how it was paid.** Cash, card or bank transfer. Add the last four digits of a card or the transfer reference.
7. **Issue a tax invoice if asked.** If the sale is above A$82.50 including GST and the customer asks for a tax invoice, give one within 28 days.
8. **Keep a copy.** Keep a copy with the invoice. The ATO says to keep most business records for 5 years.

## Worked example

Example Plumbing Supplies Pty Ltd sells a pipe cutter for A$220.00 including GST. The customer pays by card.

| Receipt field | Entry |
| --- | --- |
| Receipt number | R-3045 |
| Date | 14 October |
| Item | Pipe cutter |
| Amount paid | A$220.00 |
| GST included | 220 / 11 = A$20.00 |
| Payment method | Card ending 4821 |

Because the sale is above A$82.50, the customer can ask for a tax invoice. Example Plumbing Supplies must provide it within 28 days.

## Common mistakes

- Calling a receipt a tax invoice when it lacks the details.
- Not showing the GST amount.
- Skipping the ABN.
- Not keeping copies.

## Common questions

### Is a receipt the same as a tax invoice?

No. A tax invoice has more detail, such as the supplier ABN and the words tax invoice.

### Do I have to issue a tax invoice for a small sale?

Not for a sale of A$82.50 or less including GST.

### Can I send a receipt by email?

Yes. A PDF by email is fine.

## Next step

Use the [Receipt generator](https://www.pulsify.tech/free-tools/receipt-generator/) first. Then see [how to check a tax invoice has what the ATO needs](https://www.pulsify.tech/how-to/check-a-tax-invoice-has-what-the-ato-needs/).

## Sources

- ATO: tax invoices: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices
- ATO: overview of record-keeping rules: https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/overview-of-record-keeping-rules-for-business

Source: https://www.pulsify.tech/how-to/issue-a-receipt/ (last checked 2026-10-20)