Australian GST for clients

Upwork collects a 10% GST on services in Australia unless a valid ABN is provided and you are registered for GST. This applies to various service fees. Providing a valid ABN exempts users from charges being collected by Upwork, but prior payments are non-refundable. GST adjusts automatically with residence changes, and all GST charges appear in transaction records.

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In this article

• What services on Upwork does Australian GST apply to?
• What's the Australian GST rate?
• Am I required to enter my Australian Business Number?
• What happens if I change my ABN/GST number, location, or other information?
• Disclaimer
• Frequently Asked Questions

GST is a goods and services tax that applies to the services we provide to you on Upwork. The Australian government requires us to collect this tax and send it to them unless you provide a valid ABN number and acknowledge that you're registered for GST.

What services on Upwork does Australian GST apply to?

Examples of client services where GST applies are:

• Marketplace Fee
• Contract Initiation Fee
• Conversion Fee
• Featured Job post purchases

Since we charge this tax because your government requires it, this tax may change or apply to additional services in the future.

What's the Australian GST rate?

Australian GST is 10% of the cost of the service being taxed. Example: On $100 USD in Client Marketplace Fees, you will pay $10 in tax, for a total of $110.

You’ll see the estimated amount of tax when you check out and the final amount on your invoices and transaction history.

Am I required to enter my Australian Business Number?

No, but if you provide a valid ABN in your Tax information and confirm that you are registered for GST, we will not have to collect this tax from you. You can add your 11-digit ABN and confirm that you are registered for GST in your Tax information.

ABN format:

Your ABN is usually the same as your tax identification number. It has 11 numeric digits — like this, for example, 12123456789.

We’ll check whether the ABN you provide is valid and registered for GST and give you a prompt response, usually within minutes. You can also see your VAT ID status on your Tax information page.

Don't have an ABN or aren't registered for GST?

Please visit the Australian Taxation Office site and the Australian Business Register to learn more.

What happens if I change my ABN/GST number, location, or other information?

If you need to change your ABN number in the future, you can do so by going to your Tax information.

If you update your tax residence in your Tax information, we'll automatically adjust your GST or similar tax based on your new country's rates, if any.

You may have to revalidate your GST or similar ID when you change locations, or if you make other changes to your information, such as changing your legal name.

Disclaimer

This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.

Frequently Asked Questions

Who has to pay GST in Australia?

Australia’s GST applies to services we provide to both freelancers and clients if they reside, have a permanent address, or are established in Australia and have not provided us with a valid ABN.

What do I do if I receive an error message when I try to enter my ABN or an email from Upwork saying that my ABN is not valid?

Please check to make sure you are entering the correct number. The ABN has 11 numeric digits, and it might look like this, for example, 12123456789.

If the number you entered is correct but we were not able to validate it, you may want to talk with a tax advisor.

Do I still have to pay GST if I'm only in Australia temporarily?

We are still required to collect GST even if you are only residing in Australia temporarily. If you move to another country, update your tax residence in your Tax information. We’ll automatically adjust your GST to correspond with the rates in your new country of residence or stop collecting if there is no GST or a similar tax, in your new country.

If I pay Australian GST before I enter a valid ABN, will you refund that money once I enter it?

No, we remit any GST collected directly to the government of Australia and will not be able to refund it. You may be able to claim a credit with your local tax authority for what you paid. We recommend that you consult with your local tax authority or your tax advisor for more information.