When you need to give a receipt or proof of purchase

You must always give your customers a receipt or proof of purchase for anything over $75. A customer can ask for a receipt for any purchases under $75. If they do, you must provide them with a receipt within 7 days of their request.

It’s generally good practice to offer a receipt to your customers at the time of purchase, regardless of the total amount.

What to include on a receipt or proof of purchase

A receipt or proof of purchase may be printed from a cash register, hand written or a tax invoice.

Any receipt or proof of purchase you give your customers must include:

  • your business name and Australian business number (ABN) or Australian company number (ACN)
  • the date of supply
  • details on the product or service
  • the price.

Proof of purchase types

Besides receipts, there are other proof of purchase types. These can be proof that:

  • you give to your customers, or
  • customers use to prove they purchased goods or services from you.

Your customers may use their receipt or proof of purchase when seeking a refund, repair or replacement on a good or service you provided. Examples of proof of purchase include:

  • a credit or debit card statement
  • a lay-by agreement
  • a receipt or reference number (for phone or internet payments)
  • a warranty card showing the supplier’s or manufacturer’s details, date and amount of the purchase
  • a serial or production number linked to the purchase on the supplier’s or manufacturer’s database
  • a copy or photograph of the receipt.

Itemised bills for services

If your business provides services to customers, they have the right to ask you for an itemised bill or account. They can do this up to 30 days after receiving a bill or invoice. You must provide this free of charge within 7 days of them asking.

An itemised account must show:

  • how the price was worked out
  • the number of labour hours and hourly rate, if relevant
  • a list of materials used and the amount charged for them, if relevant.

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