Freelance invoice
Freelance invoice example for a sole trader not registered for GST
A freelancer who is not registered for GST sends an invoice, not a tax invoice, and charges no GST, but still needs to quote an ABN so the client does not have to withhold tax from the payment. This example from an illustrator to a book publisher bills $5,180 for a cover, twelve chapter openers, a map and two extra hours, with the licence terms in the notes.
The invoice, page by page
The invoice as the client downloads and prints it.
The pricing, line by line
- Cover illustration
- 1 × $2,200.00
- Chapter opener illustrations
- 12 × $180.00
- Endpaper map
- 1 × $650.00
- Additional revisions
- 2 × $85.00
- Tax
- $0.00
- Total
- $5,180.00
Section by section
- Header
- The illustrator's name, email, phone, website and town, with invoice number ML-0042.
- Bill to and dates
- The publisher's contact, company and address, with the issue date, the 14 day due date and the amount due.
- Title
- What the invoice is for, the ABN, and that the business is not registered for GST.
- Lines
- A cover, twelve chapter openers, a map and two extra hours, none with GST.
- Totals
- Subtotal, total and amount due, with no GST row because no line is taxable.
- Notes and bank details
- Why there is no GST, the ABN and withholding, the licence agreed, then the account and reference.
Invoice or tax invoice for a freelancer
In Australia a business must register for GST once its turnover reaches $75,000 a year. Below that, registration is optional. A freelancer who is not registered cannot charge GST and should not call the document a tax invoice, because a tax invoice is what lets a buyer claim GST back. This invoice is titled with the project, the ABN and the words Not registered for GST, every line has no tax rate, and the totals show no GST row. It still carries an ABN, because a business paying a supplier who does not quote one is generally required to withhold 47% of the payment and send it to the ATO, which a freelancer would then have to claim back at tax time.
How the amounts are built
The cover is $2,200, the twelve chapter openers are $180 each, $2,160, the map is $650 and two extra hours of revisions are $85 each, $170: $5,180 in all, with no GST. The invoice was issued on 13 October with 14 day terms, so it is due on 27 October. It is set to the gentle reminder preset, which sends a reminder on the due day and seven days after if it is still unpaid, a sensible choice for a repeat client like a publisher. The pay link lets the client pay by card if the illustrator has connected Stripe, and the bank details cover a transfer.
How to adapt this invoice
If you are registered for GST, call it a tax invoice, add 10% to each taxable line and remove the not registered wording. Quote your ABN on every invoice either way. Bill anything outside the agreed fee on its own line with the date it was asked for, so the client can match it to their request. If you license work rather than sell it outright, as illustrators and photographers usually do, put the licence in the notes: what it covers, which edition or channel, and from what date. Pick a reminder preset that suits the client: gentle for a regular one, firmer for a new one.
What makes this invoice work
It says plainly why there is no GST
The title and the notes say the illustrator is not registered for GST, and every line carries no tax rate, so no GST row appears. The publisher's accounts team does not have to ask, and does not try to claim a GST credit that does not exist.
The ABN protects the payment
The ABN is in the invoice title, and the notes say it is quoted so nothing needs to be withheld. Without an ABN on the invoice, a business paying a supplier generally has to withhold 47% of the payment for the ATO.
Extra work is billed as agreed
Two extra revision hours at $85 are their own line, with the date they were requested. A freelancer billing beyond the agreed fee should point to when it was asked for, and this line does.
Questions people ask
What should a freelance invoice include?
Your name or business name, ABN, contact details, an invoice number, the issue and due dates, the client's details, each piece of work with its price, the total, whether GST is included, payment terms and how to pay. If you are registered for GST and the sale is taxable, it must also meet the tax invoice rules.
Do I charge GST as a freelancer?
Only if you are registered for GST, which is required once your turnover reaches $75,000 a year. This illustrator is not registered, so the invoice charges no GST and says so in the title and notes. If you are registered, add GST to taxable work and issue a tax invoice.
Why does a freelancer need an ABN on an invoice?
Because a business paying a supplier who does not quote an ABN generally has to withhold 47% of the payment and send it to the ATO. Quoting the ABN on the invoice, as this one does in its title, means the client can pay the full $5,180.
Can I call it a tax invoice if I am not registered for GST?
No. A tax invoice is for GST registered businesses, and it lets the buyer claim the GST. If you are not registered, issue an invoice and state that no GST is charged. This example titles itself with the project, the ABN and Not registered for GST.
How do I bill extra work on a freelance invoice?
As its own line with the date it was requested. This invoice bills two extra revision hours at $85 for a cover round requested on 22 September. A separate line shows the client the work was asked for and is not a surprise increase in the agreed fee.
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