AUSTRALIA
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Australia
VAT in
Australia's GST system requires no fiscal representative and is administered by the ATO with direct online registration. Whether managing BAS returns, the Low Value Imports (LVI) regime for offshore goods sellers, or growing Peppol e-invoicing adoption, GlobalTrade Business provides complete Australian GST compliance support.
Quarterly (standard BAS)
FILING FREQUENCY
Monthly for turnover >AUD 20M; annual option for turnover <AUD 1M
AUD 75,000
REGISTRATION THRESHOLD
General businesses; AUD 150,000 for non-profits; same AUD 75,000 LVI threshold for offshore goods sellers
OVERVIEW
Introduction to GST in Australia
Australia's Goods and Services Tax (GST) is a broad-based 10% consumption tax established under the A New Tax System (GST) Act 1999, effective 1 July 2000, administered by the Australian Taxation Office (ATO). GST applies to taxable supplies made in Australia, including imports and cross-border digital services to Australian consumers. Non-resident digital service providers and offshore sellers of low-value goods (≤AUD 1,000) must register if annual supplies to Australian consumers exceed AUD 75,000. Exports are zero-rated. No mandatory fiscal representative is required.
💡 Key facts for non-Australian businesses
Non-Australian businesses are not legally required to appoint a fiscal representative. Direct registration with the ATO is available online. A licensed tax agent (registered with the Tax Practitioners Board) is strongly recommended. GlobalTrade Business provides GST registration and compliance support for clients worldwide.
VAT REGISTRATION
GST Registration in Australia
Non-resident businesses supplying goods or digital services to Australian consumers must register for GST if annual supplies exceed AUD 75,000. The LVI (Low Value Imports) regime applies the same threshold to offshore sellers of goods valued at ≤AUD 1,000. Registration is via the ATO's ABN Lookup portal, followed by GST activation through MyBusiness.
VAT RATES
Australian GST Rates
Australia applies one GST rate with zero-rated and input-taxed categories for certain goods and services.
When do you need to register?
You need an Australian GST registration (ABN — Australian Business Number) if you:
Key facts for non-Australian businesses
✓ Supply goods or digital services to Australian consumers >AUD 75,000/year
✓ Sell low-value goods (≤AUD 1,000) to Australian consumers via the LVI regime
✓ Import goods into Australia for supply from a local warehouse
✓ Operate as a digital platform facilitating sales to Australian consumers
⏱ Processing Time
2–4 weeks
Standard registration timeline
📞 Tax Authority
ATO
Australian Taxation Office
VAT Number Format
ABN 11 digits
e.g. 12 345 678 901
Fiscal Rep Required
Not required
Direct ATO registration; licensed tax agent strongly recommended
Registration process
1
Assess your GST obligations
We review your supply types and Australian activities to confirm registration under the general threshold or the LVI regime.
2
Gather required documents
Proof of business incorporation, description of goods or services supplied to Australian consumers, expected annual Australian turnover.
3
Apply for ABN and activate GST via ATO MyBusiness
We handle all ATO correspondence in English.
4
Receive your ABN and GST registration
Typically 2–4 weeks. Your ABN and GST registration are confirmed. Tax Invoices must be issued for all taxable supplies above AUD 82.50.
⚠️ Late GST registration may result in Failure to Lodge (FTL) penalties of AUD 330 per 28-day period (up to AUD 2,640) and backdated GST assessments. The ATO can assess all GST owed from the date of first taxable supply.
RETURNS & DEADLINES
Australian GST Returns (BAS)
Australian GST returns are filed via the Business Activity Statement (BAS), submitted via the ATO's MyBusiness portal. Most businesses file quarterly (due 28 days after quarter-end); businesses with turnover >AUD 20M file monthly; an annual option is available for turnover <AUD 1M.
⏱ Processing Time
28 days after quarter-end
Quarterly BAS deadline
Quarterly
28 days after quarter-end
Q1: 28 Oct | Q2: 28 Jan | Q3: 28 Apr | Q4: 28 Jul
Annual (CA12)
28 days after financial year-end
Annual BAS (optional for turnover <AUD 1M)
Frequency determination
Quarterly BAS is the default — due 28 days after each quarter-end.
Q1 (Jul–Sep) due 28 Oct | Q2 due 28 Jan | Q3 due 28 Apr | Q4 due 28 Jul
Monthly filing mandatory for annual turnover >AUD 20 million.
Annual BAS available for turnover <AUD 1 million.
E-invoicing in Australia (Peppol)
Australia is implementing voluntary Peppol-based B2B e-invoicing, with strong government encouragement. B2G e-invoicing via Peppol is recommended for suppliers to Commonwealth agencies. Mandatory B2B e-invoicing is under active government consideration. GlobalTrade Business monitors all regulatory changes on your behalf.
REVERSE CHARGE
Australian Reverse Charge (GST)
Australia does not apply a reverse charge in the classical EU sense. For certain cross-border B2B imported services where the Australian recipient makes input-taxed supplies and the non-resident has not charged GST, the Australian business may account for GST on a reverse charge basis under the GST Act. Standard GST liability rests on the supplier for most transactions.
INTRASTS & ESL
Australian Reporting — No Intrastat
China is not an EU member state. There are no Intrastat or EC Sales List obligations. The STA cross-references Golden Tax System invoice data with Customs Administration (海关) records for compliance monitoring, particularly for export rebate verification.
📦 Intrastat Arrivals Threshold
Mandatory
进口报关单 via China Electronic Port
🚚 Intrastat Dispatches Threshold
Mandatory
出口报关单 via China Electronic Port
📊 ESL Frequency
Monthly / Quarterly
15th of following month
📅 Intrastat Deadline
15th
Of the following month
How GlobalTrade Business Can Help
Your complete Australian GST partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.