Proof-of-Purchase Receipts: What Are They?

Published on September 17, 2017Updated on December 3, 2025

While online, EFTPOS, and contactless payments have made it easier than ever for customers to pay—they can also be more complex for small-business owners to navigate legally.

In Australia, there are clear rules around providing a proof-of-purchase receipt for transactions over $75. These receipts aren’t just good practice—they’re a legal safeguard for both you and your customers.

In this guide, we’ll cover what counts as proof of purchase, why it’s important, and how to stay compliant with the law while managing receipts efficiently.

Key Takeaways

Businesses must provide a proof-of-purchase receipt for transactions of $75 or more.
There are multiple forms of proof, including digital records and bank statements.
Receipts help businesses stay compliant with the ATO and protect both buyers and sellers.
Itemised receipts may be required if customers request a breakdown of charges.
Using Intuit QuickBooks Payments and other business tools can simplify your record-keeping and cash flow management.

What is a proof-of-purchase receipt?

A proof-of-purchase receipt is evidence that a customer has paid for a product or service. Under Australian law, businesses must issue proof of purchase for any transaction of $75 or more. It may be printed, emailed, or stored digitally.

Proof of purchase is essential for tax, refund, and compliance purposes—and helps you stay compliant with the ATO.

Types of proof of purchase

The Australian Competition and Consumer Commission (ACCC) recognises several valid forms of proof of purchase, including:

A tax invoice or printed receipt
A bank or credit-card statement
A reference number for online or phone payments
A warranty or serial number linked to a purchase
A photograph or digital copy of a receipt

The importance of proof-of-purchase receipts

Proof-of-purchase receipts are vital for both legal and operational reasons. They confirm transactions, support your tax and accounting records, and protect your business in disputes. Customers also rely on them to claim refunds, warranties or reimbursements. Regularly issuing receipts also helps maintain accurate records and improves cash-flow management.

Issuing proof-of-purchase receipts:

Businesses are legally required to provide a receipt or proof of purchase for any sale of $75 or more—or upon request for smaller transactions. Receipts can be printed, handwritten, or issued electronically through systems like QuickBooks Payments.

How proof-of-purchase receipts are used

Situation	Why it’s needed
Tax compliance	Receipts provide verifiable records of every sale and expense, helping businesses accurately report income, claim deductions, and reconcile accounts at end of financial year.
Reimbursing expenses	Employees and contractors must submit receipts as objective evidence of payment so finance teams can validate purchases to have expenses reimbursed and prevent errors or fraud.
Dispute resolution	Receipts act as documentation of price, items supplied, date and payment method, supporting the right outcome when misunderstandings or disagreements occur between buyers and sellers.
Repairs, replacements, or refunds	Under Australian consumer law, proof of purchase is required to access repair, replacement, or refund rights. It shows you bought the goods and when.
Financial management	Consistent receipt management helps make cash-flow monitoring and budgeting easier. It also can also reveal spending patterns and opportunities to reduce costs or increase margins.
Record keeping	Keeping receipts centrally organised supports robust record-keeping and audit readiness, making it easier to substantiate claims and satisfy information requests from the ATO.

What is included on a proof-of-purchase receipt?

Every proof‑of‑purchase receipt should include the essential details a customer may need for tax, refund, or warranty purposes:

Your business name and ABN
The date of supply
Details of the goods or services and their price
Payment method and total transaction amount

Businesses must also provide an itemised account if a customer requests one.

What is an itemised receipt?

An itemised receipt provides a detailed breakdown of a transaction. It lists labour costs, materials used and price per hour where relevant. This helps customers understand pricing, confirm work completed, or use the document to request repairs or refunds later.

Customers may request an itemised receipt within 30 days, and you must provide it free of charge within seven days.

Managing proof of purchase and receipts with Intuit QuickBooks

Maintaining accurate proof-of-purchase receipts helps you manage your business finances, prevent disputes, and simplify tax reporting.

With Intuit QuickBooks’ business tools, you can easily store, track, and categorise every transaction—whether from in-person or online sales. This not only reduces manual admin but also improves accuracy and compliance.

For more on your legal obligations, visit the ACCC website, and explore how QuickBooks Payments and QuickBooks Online Advanced can support your business.