Issue RCTI

 Author: NikkiATO(Community Moderator)Community Moderator

25 Feb 2026

Hi @FabianaGarofalo,

We can't confirm whether transport services fall under the types of goods or services specified in this RCTI Determination. This is because it doesn’t list or indicate that they’re specifically covered under this determination.

To issue a valid RCTI, the supply must be covered by a Commissioner’s RCTI determination, and you must also meet the standard requirements. This includes both parties being registered for GST, having a written agreement, and ensuring the RCTI contains all required information (such as both ABNs and wording that clearly shows it is a recipient‑created tax invoice). You must also give the supplier the original or a copy within 28 days of the sale or when the value is determined.

Because it isn’t clear whether your specific transport services fall under section 6(2) of the determination, the best option is to apply for a private ruling. This can give you certainty about whether your business is eligible to issue RCTIs in your circumstances. 

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