Amazon Australia Tax Invoices for Sellers

If you are registered for GST, you must give a customer a tax invoice for a taxable sale above A$82.50 including GST, or at any amount if they ask, within 28 days. For sales of A$1,000 or more the invoice must also show the buyer's identity or ABN. On Amazon, business customers who buy through Amazon Business get invoices through Amazon's tools, and Amazon says registered sellers must provide them within one business day of shipment confirmation. This is general information, not tax or legal advice; confirm with the ATO or a registered tax agent.

Who needs to issue tax invoices?

Only businesses registered for GST issue tax invoices for their taxable sales. If you are not registered you do not charge GST and you do not issue a tax invoice, though you still keep sales records. The GST basics, including when you must register, are in GST for Amazon sellers in Australia.

For a registered seller, the obligation depends on the sale, not the platform. A consumer who buys a A$40 item does not need a tax invoice. A small business buying A$300 of stock from you will want one to claim a GST credit. A GST-registered buyer needs a tax invoice to claim a credit on a purchase above A$82.50 including GST.

What are the A$82.50 and A$1,000 thresholds?

Sale value (including GST)	What applies
A$82.50 or less	A tax invoice is not required, though you may still issue one. The Regulations set the A$75 supply value; A$82.50 is the GST-inclusive equivalent.
Above A$82.50	A tax invoice is required, within 28 days of the buyer's request.
A$1,000 or more	The tax invoice must also show the buyer's identity or ABN. The Act says "at least $1,000", while business.gov.au's invoice page says "over $1,000", so treat A$1,000 itself as covered.

If you cannot tell which side of a line a sale falls on, issue the fuller invoice.

What must a tax invoice show?

For a sale under A$1,000, the ATO and business.gov.au list the same core details:

The words "tax invoice" on the document.
Your business name (the identity of the seller).
Your ABN.
The date of issue.
A description of each item sold, with the quantity and the price.
The GST amount, or a statement that the total price includes GST.
For sales with GST-free and taxable items, which items are taxable.

Business.gov.au lists the words "tax invoice", business name, ABN, issue date, description with quantity and price, and the GST amount. The ATO adds that when the GST is exactly one eleventh of the total, a statement such as "total price includes GST" is enough in place of showing the amount, and that the invoice must make clear how much of the sale is taxable.

How does Amazon handle invoices for business customers?

Amazon runs a programme called Amazon Business on Amazon.com.au. On its page for sellers, Amazon says a GST-registered seller must provide tax invoices to business customers within one business day after shipment confirmation. You have two options there: enrol in Amazon's GST Calculation and Invoicing Service to generate tax invoices automatically, or upload your own invoices. Tax adjustment notes for returns must be provided within one business day of return confirmation.

To take part you must provide either your ABN or a Statement by a Supplier form. Amazon also lets sellers set static business prices and quantity discounts through a Business Price column and automated rules.

What Amazon's public page does not say: how the service is switched on, what its invoices look like, whether prices to business buyers should be shown GST-exclusive, and whether the invoice meets every ATO element for your situation. Treat Amazon's generated invoice as something to check against the list above before you rely on it.

What about consumers and Amazon's own receipts?

For a consumer order, Amazon shows its own order confirmation and invoice-type documents to the buyer. Those are Amazon's documents. They are not a substitute for your obligation if a registered business buyer asks you for a tax invoice on a taxable sale above A$82.50 and Amazon's service has not already issued one. If a customer contacts you through Amazon for an invoice, check the order type: if it is a business order with Amazon's invoicing enabled, the invoice should already be there.

What invoices do I need to keep as a buyer?

Your own GST credits depend on the invoices you hold. A purchase above A$82.50 including GST needs a valid tax invoice; at A$82.50 or less a receipt or similar record will do. Supplier invoices for stock, packaging, prep services, software and ads should be saved against the month you claim them.

Business.gov.au says most business records must be kept for 5 years from when you got the records or completed the transaction, whichever is later. Keep digital copies with your Amazon reports. For how invoices feed the activity statement, see BAS for Amazon sellers; for Amazon's own fee documents see GST on Amazon seller fees.

What goes wrong with invoices?

Four mistakes come up again and again for marketplace sellers. First, assuming Amazon's order documents are tax invoices for your sale when you have not enrolled in its invoicing service. Second, issuing an invoice that leaves out the ABN or the GST statement, which can leave a business buyer unable to claim a credit. Third, forgetting that a refund or return changes the GST on the sale, which is why Amazon asks for adjustment notes on business returns. Fourth, losing supplier invoices for your own purchases, so a credit you are entitled to cannot be supported if the ATO asks.

A simple habit prevents most of this: after your first business order, download the invoice Amazon generated, check it against the seven-point list above, and file it with that month's records.

Do I need a tax invoice for exports or overseas buyers?

Different GST rules apply to exports, and the buyer may not be a GST customer at all. That is beyond this page. If you are expanding to other Amazon stores, selling on Amazon US from Australia covers the structure, and your tax agent will confirm what invoice is needed. The Australia hub lists related tax and compliance guides.

FAQ

Do I have to send a tax invoice for every Amazon order? No. A tax invoice is required for a taxable sale above A$82.50 including GST or on request, and only if you are registered for GST. Many consumer orders are never asked for one.

What happens if a customer asks for an invoice at A$60? The sale is under A$82.50, so a tax invoice is not required. Giving one anyway is fine and often simpler. The rule that a registered buyer needs a tax invoice for credits applies above A$82.50.

Can I use Amazon's invoice as my tax invoice? Amazon says its GST Calculation and Invoicing Service generates tax invoices for business customers. Whether a given invoice meets every ATO element is for you and your tax agent to confirm against the list above.

Must the invoice show the buyer's ABN? Only from A$1,000. At A$1,000 or more the invoice must show the buyer's identity or ABN. Below that it does not have to.

How quickly must I issue one? Within 28 days of the customer asking. Amazon's own Amazon Business rule is stricter: one business day after shipment confirmation.

Does a return change the invoice? Amazon says tax adjustment notes for returns must be provided within one business day of return confirmation for its business programme. For other cases, ask your tax agent how to document a refund or credit.

Next step

Decide whether you want business customers at all; if so, enrol, test one order and check the generated invoice against the list above. If you want help setting up business pricing, Blooprint's Amazon account management can do it; the invoice rules themselves are for your agent.

Amazon Australia Tax Invoices for Sellers: ATO Requirements, A$82.50 and A$1,000, and Amazon's B2B Tools