VAT Atlas · entry № 34 · current as of April 2026
🇦🇺
Commonwealth of
Australia
Non-EU · Australian dollar · code AUStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Australia.
Standard rate
10%
Zero-rated 0% basic food, medical services, education, exports, childcare
Threshold 75 000 AUD A$75,000 annual turnover
Filing Quarterly or monthly
§ Invoicing rules what you need to know
Tax authority Australian Taxation Office (ATO)
Invoice language English
Reverse charge Reverse charge applies to imported services consumed in Australia and to certain precious metal supplies. The recipient self-assesses the GST.
Digital services Non-resident suppliers of digital services to Australian consumers must register for GST and charge 10% on B2C supplies (since July 2017). Platforms and electronic distribution services are liable for marketplace supplies.
Penalties Late BAS (Business Activity Statement) lodgement incurs a penalty of A$313 per 28-day period (up to 5 periods). Late payment triggers interest (General Interest Charge) at the base rate plus 7%.
Invoice requirements
- Tax invoices required for sales of A$82.50 or more (GST inclusive)
- Seller’s ABN (Australian Business Number) must be shown
- Invoice must state that GST is included or show GST amount separately
- Description of goods/services and date of issue required
- Records must be kept for 5 years
Frequently Asked Questions
What is the standard VAT rate in Australia?
The standard VAT rate in Australia is 10%.
What is the VAT registration threshold in Australia?
The VAT registration threshold in Australia is 75 000 AUD. A$75,000 annual turnover
§ More countries Browse all 35 countries →