GST Invoice Calculator (Multiple Items)
Enter each item, say whether its price includes GST or is GST-free, and get the GST and totals for the whole list.
Items on the invoice
Enter an amount for each item. Tick “Price includes GST” when the amount already has GST in it, and “GST-free” for items with no GST.
The ATO accepts both rules for invoices with several taxable items. Which should I use?
Your list is saved in this browser only, on this device. It is never sent to us.
How the totals are worked out
- Price excludes GST: GST = amount × 10%, and the price including GST is the amount plus that GST.
- Price includes GST: GST = amount ÷ 11, and the price excluding GST is the amount minus that GST.
- GST-free: no GST. The amount is the same excluding and including GST.
The starting list shows an example: Consulting $500.00 and Printing $120.00, both excluding GST, and Fresh fruit $60.00, which is GST-free. The GST is $50.00 + $12.00 = $62.00. The total excluding GST is $500.00 + $120.00 + $60.00 = $680.00, and the total including GST is $680.00 + $62.00 = $742.00.
A list that mixes “includes GST” and “excludes GST” items is added up as follows: amounts you entered including GST stay as entered, GST is added to the amounts you entered excluding GST, and the total excluding GST is the total including GST minus the total GST.
Rounding GST on an invoice
When GST includes a fraction of a cent, the ATO says a single taxable sale on a tax invoice is rounded to the nearest cent, with 0.5 of a cent rounded up. With more than one taxable item, the ATO describes two rules:
- Total invoice rule (“Whole invoice” above): add up the unrounded GST on every taxable item, then round the total to the nearest cent.
- Taxable sale rule (“Each item” above; accounting software often calls it the taxable supply rule): work out the GST on each taxable item and add the amounts up. Where an item’s GST has more decimal places than your accounting system can record, it is rounded first. This calculator rounds each item to the nearest cent, then adds them up.
The ATO also says you and your customers do not need to use the same rounding rule.
Example: two items of $618.24 excluding GST
The GST on each item is $618.24 × 10% = $61.824.
- Each item: $61.82 + $61.82 = $123.64 of GST, so the total including GST is $1,236.48 + $123.64 = $1,360.12.
- Whole invoice: $61.824 + $61.824 = $123.648, which rounds to $123.65, so the total including GST is $1,236.48 + $123.65 = $1,360.13.
Enter these two amounts above to see it. When the two rules give a different total GST, the result also shows the GST under the other rule.
GST-free items on an invoice
An invoice that mixes taxable and non-taxable items has to show clearly which items are taxable, the GST payable and the total. GST-free items include most basic food, so a grocery-style invoice often mixes both. The ATO publishes a GST food list for checking an item. Hot takeaway food and food eaten at the place where it is sold are generally taxable, so check before ticking GST-free.
What a tax invoice must show
If a customer asks, you must give them a tax invoice within 28 days, unless the sale is $82.50 (including GST) or less. For taxable sales under $1,000 it must show enough information to clearly work out these seven details:
- that 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 payable, which can be shown separately or, if the GST is exactly 1/11 of the total price, as the statement “Total price includes GST”
- the extent to which each sale on the invoice is a taxable sale
Sales of $1,000 or more also need the buyer’s identity or ABN. This calculator does not create invoices. Use it to check the numbers, then issue the invoice from your accounting software.
Frequently asked questions
Should I round GST on each item or on the invoice total?
Both are accepted by the ATO when an invoice has more than one taxable item. The totals can differ by a cent or more, and neither rule is more correct. Pick the rule your accounting software uses, so the totals here match your invoices and your books.
Can I mix prices with and without GST in one list?
Yes. Each item has its own “Price includes GST” tick box, and GST-free items are ticked separately. The totals combine everything. Use “All prices exclude GST” or “All prices include GST” to switch the whole list at once.
How do I enter quantities?
Multiply the quantity by the unit price first and enter the result as the item amount. For example, 3 items at $19.95 is $59.85. Then tick whether that amount includes GST.
How do I enter a discount or credit?
Negative amounts are not accepted. Enter the discounted price for the item instead. For a credit note, work out the credit as its own calculation and subtract it from your invoice total.
Does this create a tax invoice?
No. It only calculates the GST and totals. A tax invoice has to show other details, such as your ABN and the date. The ATO’s requirements are summarised under “What a tax invoice must show” on this page.
Is my list saved?
Your list and rounding choice are saved in this browser on this device so you can come back to it. They are not sent to us. “Clear all” empties the list, and clearing your browser’s site data removes the saved copy. See the privacy policy.
Sources
- ATO: Tax invoices (tax invoice details, taxable and non-taxable items, rounding of GST)
- ATO: GST-free sales
- ATO: GST food list
General information only, not tax advice. Check your situation with the ATO or a registered tax or BAS agent.