A correctly rendered invoice which is also ATO compliant is one which:
- has included and meets the requirements of the approved purchase order (not applicable when being paid by PCard),
- is for amounts correctly calculated, and
- is for work properly performed (that is, goods received in good order and condition and/or services satisfactorily carried out).
Download an example of a correctly rendered invoice.
Make sure you provide correctly rendered invoices and follow best practice invoicing procedures. Importantly, the timing of the 20 day payment policy commences only when the invoice is correctly rendered.
Sending incomplete invoices (for example, without a purchase order number), will mean the 20 days payment timeframe will not commence until it is.
A correctly rendered tax invoice includes your business's name, ABN and contains the words 'Tax Invoice'.
Download an example of a correctly rendered invoice which is also ATO compliant.
In addition, a correctly rendered invoice should:
- comply with any other specific requirements (eg from terms of trade and/or purchase orders)
- reconcile with the confirmed delivery of goods and/or services supplied
- be sent promptly after the supply of the goods and/or services, and
- be sent to the relevant agency’s centralised accounts processing centre (or other billing address specified in the purchase order or written contract) — this address is likely to be different from the agency contact person’s work location.