Tax invoice required

If a not-for-profit organisation is entitled to claim GST credits (including when it reimburses a volunteer for an expense), it needs to keep a tax invoice. The volunteer needs to request a tax invoice from the supplier and pass that tax invoice to the organisation.

The organisation can still claim the GST credits even if the tax invoice is in the name of the volunteer. An organisation does not need a tax invoice to claim a credit if an expense is $82.50 (GST inclusive) or less. You only need some documentary evidence of the expense, such as a cash receipt, cheque butt or bank statement.

See also:

GST for small business

Last modified: 20 Jul 2015QC 46369