Australia VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Australia. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
AUD 75,000 in connected supplies to Australian consumers per 12 months. The same threshold applies to nonresident and Australian sellers.
Filing frequency
Monthly or Quarterly (GST BAS)
Do I need to register for VAT in Australia?
Australia charges 10% GST on B2C digital products and low-value imported goods supplied by nonresidents. Once your connected supplies to Australian consumers exceed AUD 75,000 in a 12-month period, you must register, typically through the ATO's Simplified GST system designed for nonresidents.
B2C digital services (SaaS, streaming, ebooks): register for Simplified GST once turnover to Australian consumers exceeds AUD 75,000 in any 12-month period.
B2C low-value imported goods (under AUD 1,000): register and charge 10% GST at the point of sale once turnover crosses the AUD 75,000 threshold.
B2B sales to a GST-registered Australian buyer: outside the scope of Simplified GST. The buyer self-assesses GST on the reverse charge basis if applicable.
Standard GST registration (instead of Simplified): only useful if you need to claim input GST credits or have a fixed Australian establishment. Comes with full ABN/TFN obligations.
How to register
Most US SaaS companies use the ATO's Simplified GST system for nonresidents. It's a lightweight registration with quarterly filing and no input-credit claims, designed specifically for cross-border digital sellers.
What you'll need: US tax ID (EIN), business legal name, AUSid (an ATO digital identity issued during application), expected Australian turnover, bank account details for refunds (optional under Simplified GST).
Typical timeline: Roughly 28 days from a complete application to ATO approval. AUSid issuance can run in parallel.
Cost: Registration is free under Simplified GST. No fiscal representative is required.
Filing and deadlines
Simplified GST returns are filed quarterly through the ATO's nonresident portal. There is no equivalent of the EU OSS quarterly return; Simplified GST itself plays that role for Australia.
Local Australia filing frequency: Monthly or Quarterly (GST BAS).
Return due: 21st (monthly) or 28th (quarterly) after period.
Payment due: Same as return.
E-invoicing status in Australia
Status
Voluntary
Format
Peppol PINT A-NZ (UBL)
Model
Centralized exchange (four-corner)
Scope
B2G (adopted), B2B (voluntary)
Go-live
2022 (B2G adoption via federal agencies)
Federal agencies must be able to receive Peppol invoices; no B2B mandate, voluntary uptake.
Common mistakes US SaaS makes in Australia
Counting only AU-billed revenue. The threshold is connected supplies to Australian consumers worldwide, not just transactions billed in AUD.
Choosing standard GST when Simplified would do. Standard GST registration brings ABN, TFN and BAS obligations that most nonresident SaaS companies do not need.
Treating Australia like New Zealand. Different thresholds (AUD 75,000 vs NZD 60,000), different tax rates (10% vs 15%), different portals.
Trusting Stripe Tax to remit on your behalf. Stripe collects but you remain the supplier of record for ATO purposes. Registration is still on you.
Missing the AUSid step. Without an AUSid digital identity, the nonresident registration cannot complete.
Not sure if you've crossed the Australia threshold?
Run a free exposure check across Australia and the major APAC and EU jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
Do US SaaS companies need to register for Australian GST?
Yes, once connected supplies to Australian consumers exceed AUD 75,000 in any rolling 12-month period. Simplified GST is the standard route for nonresidents.
What is the Australian GST registration threshold for nonresident sellers?
AUD 75,000 in connected supplies to Australian consumers per 12 months. Below the threshold, registration is voluntary.
How often do I file VAT returns for Australia sales?
Simplified GST returns are filed quarterly through the ATO portal. The data sources show the local Australian GST filing frequency as: Monthly or Quarterly (GST BAS).
Is e-invoicing mandatory in Australia?
E-invoicing status in Australia: Voluntary. Format: Peppol PINT A-NZ (UBL).
Can I use the EU One Stop Shop (OSS) for Australian GST?
No. Australia is not part of any EU scheme. Australian GST is filed directly with the ATO under either Simplified GST or standard GST.