What are the three types of receipts?

Receipts are not a single uniform document — they come in several forms with different purposes and levels of detail. Here are the main categories.

1. Simple receipt (proof of purchase)

The most basic form — confirms that a transaction took place. Shows the merchant, date, amount, and payment method. This is what you receive from a cafe, taxi, or small retailer. A simple receipt may not include itemised details or GST breakdown. It is sufficient for personal expense tracking but may not meet business accounting standards for GST claims.

2. Tax invoice (GST receipt)

A tax invoice is a receipt that includes the GST breakdown and the supplier's ABN (in Australia). For purchases over $82.50 (including GST), businesses are required to issue a tax invoice on request. Tax invoices are required to claim GST credits. They must include: the words "Tax Invoice," the supplier's name and ABN, the date, a description of goods or services, GST amounts, and the total.

3. Remittance advice

Used in business-to-business contexts, a remittance advice confirms that payment has been made against specific invoices. It accompanies a payment to tell the recipient which invoices are being paid. Less relevant for consumer receipt management.

Bonus: unofficial categories

In everyday language, receipts are also distinguished by format: paper receipts (printed), digital receipts (email, app, or photograph), and bank-generated records (statements and transaction exports). Each has different uses and different levels of acceptance as formal evidence.