Free RCTI Agreement Generator

A written agreement between the recipient and supplier is required before any RCTI can be issued. Generate yours instantly with all ATO-required clauses pre-filled.

1

Parties

Identify the buyer (recipient) and seller (supplier) for this agreement.

RecipientBuyer — will issue RCTIs
Click or drag image to upload
SupplierSeller — receives RCTIs
2

Agreement Details

Set the agreement date and describe the supplies covered.

Describe the types of taxable supplies this RCTI arrangement will cover.

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Both parties must be registered for GST. This agreement must be signed before any RCTIs are issued. Each party should keep a copy.

Why Do You Need an RCTI Agreement?

Under Australian GST law, a Recipient Created Tax Invoice is only valid if both parties have signed a written agreement before the RCTI is issued. The agreement must state that the recipient will issue RCTIs and the supplier will not issue their own tax invoices.

Read our full RCTI Agreement guide for details. Once your agreement is in place, use our RCTI Generator to create compliant invoices.

What Must an RCTI Agreement Contain?

The ATO requires every Recipient Created Tax Invoice agreement to include specific clauses. Our generator pre-fills all of them:

  • Full business names and ABNs of both the recipient and supplier
  • A description of the goods or services covered by the agreement
  • Confirmation that the recipient will issue RCTIs for all taxable supplies
  • A statement that the supplier will not issue separate tax invoices
  • GST registration acknowledgement — both parties confirm they are registered for GST and will notify each other if this changes
  • A 21-day objection period allowing the supplier to dispute any RCTI
  • A termination clause specifying how either party can end the arrangement

These requirements are set out in the A New Tax System (Goods and Services Tax) Act 1999. Missing any of these clauses can invalidate your Recipient Created Tax Invoices and put your input tax credit claims at risk during an ATO audit.