reference to that initial invoice and the specific details which are being amended. They may not require details on invoices other than those referred to in Articles 226, 227 and 230. Australian Tax Office Tax invoice definition Details about the Australian Tax Office (ATO) requirements for a tax invoice can be found on their website.How to set out tax invoices and invoices For all GST purposes, a seller must issue a tax invoice to the buyer regardless of whether the sale involves cash or credit. Hence a tax invoice in Australia serves as an invoice as well as a receipt in the conventional sense. The words "paid" or "payable" differentiate meaning. The tax invoice must contain seven facts as per the GST Tax Law. Variations There are different types of invoices: Pro forma invoice – In foreign trade, a pro forma invoice is a document that states a commitment from the seller to provide specified goods to the buyer at specific prices. It is often used to declare value for customs. It is not an actual invoice, and thus the seller does not record a pro forma invoice as an account receivable and the buyer does not record a pro forma invoice as an account payable. A pro forma invoice is not issued by the seller until the seller and buyer have agreed to the terms of the order. In a few cases, a pro forma invoice is issued to request advance payments from the buyer, either to allow production to start or for security of the goods produced. Credit memo - If the buyer returns the goods, the seller usually issues a credit memo for the same or lower amount than the invoice, and then refunds the money to the buyer, or the buyer can apply that credit memo to another invoice. Commercial invoice - a customs declaration form used in international trade that describes the parties involved in the shipping transaction, the goods being transported, and the value of the goods. It is the primary document used by customs, and must meet specific customs requirements, such as the Harmonized System number and the country of manufacture. It is used to calculate tariffs. Debit memo - When a company fails to pay or short-pays an invoice, it is common practice to issue a debit memo for the balance and any late fees owed. In function, debit memos are identical