What is the Australian GST threshold for overseas digital sellers?

A$75,000 of Australian GST turnover in 12 months (A$150,000 for non-profits)

Can simplified registrants claim GST credits?

No. Limited registration entities cannot claim GST credits or issue tax invoices

Is a local tax representative mandatory?

No for simplified non-resident GST registration

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Oceania · Australia

Australia: GST on digital services

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Supported (free threshold) · Local term: GST

Last verified: 2026-10-29

Non-resident businesses supplying imported services and digital products to Australian consumers must register for GST once Australian GST turnover reaches (or is likely to reach) A$75,000 in 12 months. Simplified GST registration (ARN, quarterly, no GST credits) is available. Standard rate 10%

Supported (free threshold)

AUD 75,000 non-resident GST threshold

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Threshold and rates (GST)

Free threshold?: Yes — AUD 75,000 non-resident GST threshold
Amount / measure: AUD 75,000
GST turnover from sales connected with Australia (imported services / digital products to Australian consumers, and low-value imported goods) ≥ A$75,000 (A$150,000 for non-profits). Voluntary registration below the threshold is allowed
Window: 12 months (current / projected GST turnover)
Standard rate: 10.0%
Standard GST 10% on taxable supplies of imported services and digital products to Australian consumers (ATO)
Who must register: Non-resident businesses carrying on an enterprise with Australian GST turnover at or above A$75,000 from imported services/digital products (and low-value goods). EDP/marketplace operators may be responsible instead of the underlying merchant
Evidence of location: ATO GSTR 2017/1: use information from your usual business systems to form a reasonable belief whether the recipient is an Australian consumer. Accepted examples include billing/mailing address; banking or credit-card issuer location; payment-intermediary location data; mobile SIM or landline country code; country selection; IP / geolocation; place of establishment; recipient representations. Weigh conflicting signals; there is no rigid 'exactly two pieces' statutory formula, but systems evidence must on balance support the conclusion
Invoicing: Simplified (limited registration) entities receive an ARN, cannot issue Australian tax invoices, and cannot claim GST credits. Standard registration (ABN) is needed if you need tax invoices or GST credits
Filing: Simplified GST registration: lodge GST returns and pay quarterly by the quarterly payment date, electronically via Online services for non-residents. Currency: AUD
Effective: GST on imported services and digital products to Australian consumers
Authority: Australian Taxation Office (ATO)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels allows sales under a free threshold of AUD 75,000 (12 months (current / projected GST turnover)). Above that, destination tax and local registration apply.
Product class: Digital service
Support status: Supported (free threshold) — AUD 75,000 non-resident GST threshold

How to register

Self-register online?: Yes — Eligible non-residents self-register for simplified GST online (AUSid) and receive an ARN. No Australian resident representative required for simplified GST
Resident representative / fiscal agent: Not required for simplified GST registration for non-residents (ATO)
Regime: ATO simplified GST registration (limited registration entity / ARN) for non-resident digital supplies; standard GST (ABN) if outside simplified eligibility

Steps (in order)

Confirm you are eligible for simplified GST (imported services / digital products to Australian consumers; not importing/warehousing goods in Australia) — https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-registration-for-non-resident-businesses/simplified-gst-registration
Create / use an AUSid account and apply for simplified GST via Online services for non-residents
Submit GST simplified reporting registration; ATO emails a 12-digit ARN on success
Charge, lodge, and pay GST under the simplified rules

Documents

Online application particulars — ATO states identity proof is not required for simplified GST registration. Provide accurate business identity and contact details in the online form

Official processing time: Electronic; ATO does not publish a single SLA — unsuccessful applications are notified by email
Official fees: No ATO registration fee for simplified GST
Portal: https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-registration-for-non-resident-businesses/simplified-gst-registration
Local bank account: Pay via ATO non-resident payment options after lodging
Filing frequency: As for simplified GST lodgment cycle (typically quarterly — confirm ATO)
Payment currency: AUD
Input VAT recovery: Simplified GST (limited registration) generally does not allow GST credits — confirm with ATO
Portal language: English
Penalties: ATO failure-to-register / late lodgment penalties

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Australia — Member firm
Deloitte Australia — Member firm
EY Australia — Member firm

Official sources

ATO — Non-resident businesses and GST
ATO — Simplified GST registration
ATO — GSTR 2017/1 (Australian consumer evidence)

Last verified: 2026-10-29.

FAQ

What is the Australian GST threshold for overseas digital sellers?: A$75,000 of Australian GST turnover in 12 months (A$150,000 for non-profits)
Can simplified registrants claim GST credits?: No. Limited registration entities cannot claim GST credits or issue tax invoices
Is a local tax representative mandatory?: No for simplified non-resident GST registration
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice