How to Register and File GST in Australia: A Complete Guide for International Sellers

If you’re an overseas business selling digital products or services to Australian consumers, you may be required to register and report Goods and Services Tax (GST) to the Australian Taxation Office (ATO). Australia’s tax system requires foreign digital service providers to charge GST—currently 10%—on B2C sales, making compliance essential for continued market access.

This guide outlines two key compliance steps:

• Registering for GST in Australia
• Lodging GST returns and making payments

Whether you choose the Simplified GST system or the Standard GST registration, understanding your obligations is critical.

Step 1: Registering for GST in Australia

Foreign businesses can register through one of two available schemes:

Simplified GST Registration (Recommended for Most Non-Residents)

The Simplified GST system is designed specifically for non-resident entities selling digital products, services, or downloads to Australian consumers.

Key Features:

• No need to verify your identity
• No ABN (Australian Business Number) required – you receive an ATO Reference Number (ARN)
• No entitlement to input tax credits
• Cannot issue formal tax invoices
• Must lodge and pay quarterly
• Payments accepted via SWIFT or credit card

Ideal for foreign digital businesses that don’t need to claim input credits or issue Australian tax invoices.

How to register:

1. Set up an AUSid account
2. Log into ATO’s Online Services for Non-residents
3. Complete the GST registration process
4. Receive your ARN and Payment Reference Number (PRN)

Standard GST Registration (Full Compliance, More Paperwork)

The Standard GST system mirrors the process used by domestic Australian businesses. It’s suitable if you need to:

• Claim GST input tax credits
• Issue tax invoices
• Use monthly or annual lodgment cycles

Requirements:

• Proof of identity and business documentation
• Application for an Australian Business Number (ABN)
• Lodgment of Business Activity Statements (BAS)

This route is more comprehensive but requires deeper administrative engagement and often an Australian tax agent.

How to register:

• Apply for an ABN and GST via the ATO Business Portal
• Or register through a registered tax agent
• If you already hold an ABN, add GST registration online or via phone (13 28 66)

You can switch between Simplified and Standard registration later by contacting the ATO.

Step 2: Lodging GST Returns in Australia

Foreign sellers must lodge GST returns (not “file”) and make payments in Australian dollars.

Lodgment Frequency

Simplified GST:
Quarterly lodgment and payment deadlines (same date for both):

• 28 April – for Jan–Mar
• 28 July – for Apr–Jun
• 28 October – for Jul–Sep
• 28 February – for Oct–Dec (extended deadline)

Standard GST:
Frequency (monthly, quarterly, or annually) and deadlines are listed on your Business Activity Statement (BAS).

If a deadline falls on a weekend or holiday, you may lodge and pay on the next business day.

How to Pay

All payments must be made in Australian dollars (AUD).

For Simplified GST:

• Log in to ATO’s non-resident portal
• Select “Log in and pay”
• Pay via credit/debit card or international bank transfer

For Standard GST:

• Use ATO’s ‘How to Pay’ options
• May require an Australian bank account

Always quote your Payment Reference Number (PRN) when submitting a payment to ensure proper allocation.

Compliance Between Registration and Filing

Once registered, you’re legally obligated to:

• Include 10% GST in your prices for B2C sales in Australia
• Maintain accurate transaction records
• Ensure all tax amounts are clearly disclosed to consumers

Summary: Which GST System Should You Use?

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