Hi ATO Community,
We recently received an invoice. There's an ABN stated on invoice but the trading name is not under the ABN quote. The vendor uses the trading name that are under different ABN which is currently inactive. Can we process the invoice payment to the vendor? Or do we need to hold 47% of the payment since the trading name's ABN is inactive?
Hi @Phoebelly,
For sales over $1,000 you only need to show the buyers name or ABN. That can be the registered business name or the legal name for the entity, but not the trading name.
For the seller, you need the seller's identity and ABN. So, the registered business name or the legal name. So, whatever ABN they have used on the invoice the name must match what's on the ABN lookup.
If it doesn't then speak to vendor to ask why they issued under that ABN with a trading name and see if they can replace your invoice with the business name or legal name instead.
You can read more about tax invoice requirements refer to GSTR 2013/1.
Hi @Phoebelly,
For sales over $1,000 you only need to show the buyers name or ABN. That can be the registered business name or the legal name for the entity, but not the trading name.
For the seller, you need the seller's identity and ABN. So, the registered business name or the legal name. So, whatever ABN they have used on the invoice the name must match what's on the ABN lookup.
If it doesn't then speak to vendor to ask why they issued under that ABN with a trading name and see if they can replace your invoice with the business name or legal name instead.
You can read more about tax invoice requirements refer to GSTR 2013/1.
2 Dec 2025 · 6 min read time
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1 replies