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Free RCTI generator (recipient created tax invoice)

Make a recipient created tax invoice and download it as a PDF. It checks that you and the supplier were both registered for GST on the issue date, adds the embedded RCTI agreement wording if you don’t have a separate agreement, works out the GST and checks the 28-day rule.

1. Can you issue an RCTI for this supply?

Which of these describes you (the business buying)?

2. You (the recipient, issuing the RCTI)

11 digits. Check it on the register for GST on the issue date.

3. The supplier

11 digits. Check it on the register for GST on the issue date.

The RCTI has to reach the supplier within 28 days of the supply, or of the day you worked out its value if that was later. Use that later date as the date of supply if it applies.

4. What was supplied

Prices are

Fees you charge the supplier (testing or processing, for example) are a separate supply by you, with its own GST. The ATO’s draft ruling says you can set them off against what you pay, but each side still reports its own GST in full, so don’t net them off these lines. This generator makes the RCTI only; bill your fees on your own tax invoice.

Total excluding GST
A$0.00
GST (payable by the supplier)
A$0.00
Total including GST
A$0.00

5. The RCTI agreement

Do you already have a written RCTI agreement with this supplier?

RCTI AGREEMENT (EMBEDDED IN THIS DOCUMENT)

This agreement applies to the supplies to which this recipient created tax invoice relates. the recipient (the recipient) will issue recipient created tax invoices in respect of these supplies. the supplier (the supplier) will not issue tax invoices in respect of these supplies. The supplier and the recipient are each registered for GST and will notify the other party if they cease to be registered for GST. The supplier will notify the recipient within 21 days of receiving this document if the supplier does not accept this proposed written agreement. Acceptance of this recipient created tax invoice constitutes acceptance of the terms of this written agreement, and both parties to the supply agree that they are parties to an RCTI agreement.

Payment and notes

RCTI check 8 things to fix

  • Suggested: Say which class you rely on to issue RCTIs (question 1 above)
  • Done: Says "Recipient created tax invoice" at the top
  • Missing: Add your business name (the recipient's identity)
  • Missing: Add the recipient's ABN. An RCTI must show both ABNs
  • Missing: Add the supplier's name
  • Missing: Add the supplier's ABN. An RCTI must show both ABNs
  • Missing: Add the date you issue it
  • Missing: Add at least one item with a description and price
  • Missing: The GST amount (added when you enter items)
  • Missing: Which items include GST
  • Suggested: Add the date of the supply so the 28-day limit can be checked
  • Done: The RCTI agreement is written into the document (the supplier has 21 days to reject it)
  • Suggested: Check the supplier's GST registration on the register (button above). Both parties must be registered for GST when the RCTI is issued
  • Suggested: Check the recipient's GST registration on the register (button above). Both parties must be registered for GST when the RCTI is issued

Nothing you type is stored by ClearABN. Send the PDF to the supplier and keep a copy for five years.

Issuing RCTIs to lots of suppliers? Check all their GST registrations at once with the bulk supplier check (first 25 free, no account).

When you can issue an RCTI

The rules are in the Recipient Created Tax Invoice Determination 2023 (LI 2023/20), which replaced dozens of industry-by-industry determinations in June 2023. The ATO explains how it reads them in the draft ruling GSTR 2026/D2 (29 July 2026), which includes a nine-question checklist. In short:

  1. You’re a government related entity or large business entity, or a GST-registered business that works out the value of what it buys.
  2. You and the supplier are both registered for GST when the RCTI is issued.
  3. There’s a current written RCTI agreement, either separate or embedded in the RCTI.
  4. The document has the tax invoice details, says it’s an RCTI, shows both ABNs and says the GST is payable by the supplier.
  5. It’s issued to the supplier within 28 days of the supply (or of when you worked out the value), and you keep a copy for five years.

The ATO’s tax invoices page covers the same points, and it has its own RCTI form you can use as a template. The check list in the generator follows these sources.

Why the GST check matters

A supplier’s GST registration can be cancelled without anyone telling you. The draft ruling’s Example 7 is exactly that: a written agreement was in place, the supplier’s registration was cancelled and they didn’t say so, and the document the buyer issued wasn’t an RCTI. Without a valid tax invoice, the buyer can’t claim the GST credit until it has one. Checking the register before each RCTI run is the simple fix. For one supplier, use the GST check on a date. For a whole supplier list, upload a Xero, MYOB or QuickBooks export to the bulk supplier check; the first 25 suppliers are free.

Common questions

What is a recipient created tax invoice (RCTI)?

A tax invoice issued by the buyer (the recipient) instead of the seller. It's used where the buyer works out the price, such as a processor that weighs and grades produce, or by government related and large business entities. Under the ATO's RCTI determination (LI 2023/20) the supplier then doesn't issue its own tax invoice for those supplies.

Who can issue an RCTI?

Section 6 of the Recipient Created Tax Invoice Determination 2023 allows a government related entity or a large business entity, or any GST-registered business that determines the value of the taxable supply it acquires. The ATO's draft ruling GSTR 2026/D2 says a business doesn't determine the value just because it checks, verifies or approves a price the supplier set, or works out the GST on it.

Do both parties need to be registered for GST?

Yes. The recipient and the supplier must both be registered for GST when the RCTI is issued. The draft ruling says a document isn't an RCTI if either party was required to be registered but wasn't, or registers later with a backdated date of effect. Its checklist says the recipient should have processes to confirm registration status before issuing. The generator checks both ABNs on the Australian Business Register for the issue date.

What must an RCTI show?

The draft ruling's checklist says the document must clearly identify that it's intended to be an RCTI, identify the supplier and the recipient, describe what was supplied, state the price, the extent to which each supply is taxable, the amount of GST and that the GST is payable by the supplier, and the date it's issued. The ATO's tax invoices page adds that it must show both the supplier's and the recipient's ABN.

What is an embedded RCTI agreement?

Instead of signing a separate written agreement, the agreement can be written into the RCTI itself. Section 9 of the determination lists six things it must declare, including that the supplier won't issue tax invoices for the supplies, that both parties are registered for GST and will tell the other if that changes, and that the supplier will say within 21 days of receiving the RCTI if they don't accept it. Choose 'No' to the agreement question and the generator prints that wording.

How long do I have to issue an RCTI?

The RCTI (or a copy) has to be issued to the supplier within 28 days of the supply, or of when you worked out its value if that was after the supply. You must keep the original or a copy for five years.

What if the supplier's GST registration has been cancelled?

Then a document issued after the cancellation isn't an RCTI, even if you have a written agreement and the supplier didn't tell you (Example 7 in the draft ruling). It doesn't support a GST credit. If you issue RCTIs regularly, check your suppliers' GST registration before each run, for example with ClearABN's bulk supplier check.

Is my information stored?

No. The PDF is made when you click and isn't kept; ClearABN only counts that an RCTI was made. If you tick 'Remember', your own business details and agreement choice are saved in your browser, not on our server.

More: invoice generator (for sellers) · tax invoice checker · GST check on an invoice date · ABN lookup · new supplier form template · guides

This is a general tool, not tax advice. You decide whether you can issue RCTIs and whether each supply is taxable. GSTR 2026/D2 is a draft ruling; the requirements above summarise the linked ATO pages as at 19 October 2026.