As a sole trader in Australia, invoicing is your responsibility. There is no accounts department quietly fixing missing ABNs, vague payment terms, or GST mistakes in the background. The good news: a proper sole trader invoice is straightforward once you know what to include.
What a sole trader invoice needs to do
A sole trader invoice has two jobs. It asks the client to pay you, and it creates a business record you can rely on later. That means it needs to be clear enough for the client, useful enough for your bookkeeping, and accurate enough for tax time.
Start with your business details
Put your trading name or full legal name at the top of the invoice, along with your ABN and contact details. If you use a business name, make sure it matches how clients know you. If you operate under your own name, that is fine too.
Include
Your name or business name
Your ABN
Your email and phone number
Your address or business contact details
Your logo if you have one
Use a unique invoice number
Every invoice should have its own number. It does not need to be complicated. INV-001, INV-002, INV-003 works. So does CLERVO-1001 if you want something more branded. What matters is that each number is unique and easy to find later.
Invoice numbers help when a client asks what they have paid, when your accountant asks for records, or when you need to chase an overdue payment without digging through old emails.
Decide whether GST applies
This is the part sole traders most often get wrong. If you are not registered for GST, do not add GST to your invoice and do not label it as a tax invoice.
If you are registered for GST, use a tax invoice for taxable sales and show the GST clearly. Most businesses must register for GST when GST turnover reaches $75,000 or more. Below that, registration is usually optional, although some industries have separate rules.
Write useful line items
Vague descriptions create payment delays. “Work completed” is not enough. Tell the client what they are paying for.
Weak line item | Better line item |
|---|---|
Consulting | Business strategy session — 3 hours @ $150/hr |
Electrical work | Switchboard inspection and safety switch replacement |
Design | Landing page wireframes and mobile layout revisions |
Cleaning | End-of-lease clean — 2-bedroom apartment |
Set payment terms upfront
Your invoice should tell the client when to pay and how to pay. “Payment due soon” is not a term. Use a real due date or a clear term like Net 7, Net 14 or Net 30.
Include payment details
Bank account name
BSB and account number
Card or payment link if you accept online payments
Due date
Late payment policy if you use one
Keep records for BAS and tax time
Business.gov.au says most business records need to be kept for at least 5 years. Invoices are part of that record trail. Keep copies of sent invoices, paid invoices, expenses, receipts and any notes related to disputes or adjustments.
If you are GST-registered, your invoices also support your BAS reporting. If you are not registered, they still support your income records and make tax time much less painful.
A simple sole trader invoice structure
Header: Invoice or Tax Invoice, depending on GST registration
Your details: business name, ABN, contact details
Client details: name, business name and email/address
Invoice details: invoice number, issue date, due date
Line items: description, quantity, rate, amount
Totals: subtotal, GST if applicable, total due
Payment details: bank transfer, card link or other method
Notes: thank-you message, late payment wording or job reference
The faster way
You can make invoices in a document editor, but it gets old fast. Clervo helps sole traders create invoices from their phone, save client details, reuse line items, and track what is still unpaid.
This article is for general information only and is not tax, legal or accounting advice. Check the latest ATO guidance or speak with a registered tax professional for your situation.
Last updated: September 2026