Bakery Invoice Template - Australia

Only if you're registered for GST with the Australian Taxation Office. Registration becomes compulsory once your annual turnover exceeds $75,000 (or optional below this threshold). Most wholesale bakeries supplying cafés and restaurants are GST-registered. If you are, you must show GST separately on invoices and remit it quarterly. If you're not registered, you cannot charge GST. Check your ABN registration status to confirm your obligations.

A tax invoice—used when trading with GST-registered businesses—must include your Australian Business Number (ABN). A regular invoice for cash sales to consumers doesn't require an ABN. Most bakery-to-business invoices (supplying cafés, restaurants, retailers) are tax invoices and require your ABN displayed. Your ABN identifies you to the ATO for GST reporting. If you're GST-registered, displaying your ABN is legally required and builds credibility with business customers.

Include detailed specifications: cake size, flavors, fillings, decorative elements, and design notes. Invoice the full agreed price clearly, noting whether it's a deposit, partial payment, or final invoice. Specify the completion date and delivery date separately. Custom orders often require non-refundable deposits, so state your terms explicitly. Use descriptive line items that capture the custom elements rather than just 'cake'—this helps both your records and the customer's clarity about what they've purchased.

Don't alter the original invoice. Instead, issue a credit note referencing the original invoice number, listing returned or damaged items and the amount credited. This maintains proper tax records for GST purposes and documents that goods left your responsibility. Calculate pro-rata credits for partial damage. Keep evidence of the damage or return. Both invoices and credit notes must be retained for ATO records. This approach is cleaner than invoice adjustments and ensures compliance.

Common wholesale bakery terms are Net 30 (payment due within 30 days) or Net 14 for smaller orders. Some relationships use cash on delivery or weekly settlements. Terms depend on customer creditworthiness, order frequency, and your cash flow needs. State payment terms clearly on your invoice. Consider offering early payment discounts (e.g., 2% if paid within 7 days) to improve cash flow. Larger chains may request Net 60, but negotiate based on your needs and the customer's reliability.

The ATO requires you to keep all invoices and business records for five years. This includes invoices issued, invoices received from suppliers, and credit notes. For GST-registered bakeries, this is essential for GST reconciliation and audit purposes. Keep records in a retrievable format—digital copies are acceptable if originals aren't available. Maintain organized systems (by month and year) to simplify retrieval during tax time or if audited by the ATO.

Technically, each delivery should have its own invoice dated on the delivery date. However, you can establish a standing order agreement outlining regular deliveries, then issue individual invoices for each delivery. Some bakeries issue weekly or monthly summary invoices covering multiple deliveries if the customer prefers this approach. Confirm the customer's invoicing preference. For ATO compliance and accurate GST tracking, individual invoices per delivery date are clearest, especially if quantities or prices vary.

The invoice date should be the date goods are delivered or made available to the customer, not the order date. This ensures your records match the customer's receipt of goods and aligns with GST accounting, as GST is payable based on invoice date. If you deliver on the 15th, invoice on the 15th. If goods are ordered one day and delivered the next, clarify with your customer which date to use. Consistency matters for reconciliation and ATO compliance.