Receipts and proof of purchase
A receipt or proof of purchase is a document that you provide to your customers as record of their purchase of your goods or services. A receipt can be in the form of a tax invoice, or a printed cash register or hand written receipt.
Do I need to give a receipt to customers?
You must always provide your customers with a receipt or proof of purchase for anything over $75. A customer has the right to ask for a receipt for any purchases under $75 and you must provide them with a receipt within seven days of the request.
It is generally good practice to offer a receipt to your customers at the time of purchase, regardless of the total amount.
Proof of purchase
Besides receipts, there are other types of proof of purchase that you can give to your customers, or that customers can use to prove that they purchased goods or services from you.
Types of proof of purchase may include:
- a credit or debit card statement
- a lay-by agreement
- a receipt or reference number given for phone or internet payments.
- a warranty card showing the supplier’s or manufacturer’s details and the date or amount of the purchase
- a serial or production number linked with the purchase on the supplier’s or manufacturer’s database
- a copy or photograph of the receipt.
What to include on a receipt or proof of purchase
Any receipt or proof of purchase you give to customers must include:
- your business name and ABN or ACN
- the date of supply
- details on the product or service
- the price.
Itemised bills for services
If your business provides services to customers, they have the right to ask you for an itemised bill or account for up to 30 days after receiving the bill or invoice. You must provide this free of charge within seven days of the customer request.
An itemised account must show:
- how the price was worked out
- if relevant, the number of labour hours and hourly rate
- if relevant, a list of materials used and the amount charged for them.
A customer may use their receipt or proof of purchase when seeking a refund, repair or replacement on a good or service you provided.
Read more on warranties and refunds.