Valid tax invoices
A valid tax invoice must be in English and contain the following information:
- the document is intended to be a tax invoice
- the seller’s identity
- the seller’s Australian business number (ABN)
- the date the invoice was issued
- a brief description of the items sold, including the quantity (if applicable) and the price
- the GST amount (if any) payable – this can be shown separately or, if the GST amount is one-eleventh of the total price, as a statement such as ‘Total price includes GST’
- the items on the invoice where GST is included, and the items that are GST free.
In addition, tax invoices for sales of AUD1000 or more must include the buyer’s identity, for example their name or passport number.
Original tax invoices are required to process your claim. Photocopies will not be accepted and will result in that portion of your claim being rejected.
Electronic tax invoices
You can make a TRS claim with a valid electronic tax invoice. If the value of your electronic tax invoice is AUD1000 or more it must contain your identity.
You do not have to print out a copy of your electronic tax invoice, but it is advisable in case live claim processing is not available. If you do not have a printed copy of the invoice, it may delay your claim.
When you make your TRS claim, present the tax invoice that is on your device, along with any other tax invoices you may have, your passport, boarding pass, and your goods if requested, to the Border Force officer who will process your claim.