Glossary: Tax

ABN

ABN stands for Australian Business Number: the 11-digit identifier a business registers on the Australian Business Register. Sellers ask Australian buyers for it to confirm that they are a registered business.

  • Reviewed by Hoa Nguyen, Senior Marketer. Last reviewed
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In detail

An ABN is a public identifier. Any business operating in Australia can register one, and the details of each number, such as the registered name and whether the number is active, can be looked up on the Australian Business Register's public ABN Lookup. For a wholesale seller, that makes it easier to check than many other tax numbers.

An ABN is not the same as GST registration. GST is Australia's goods and services tax. A business can have an ABN without being registered for GST, so a valid ABN does not tell you whether GST is charged on its purchases. Ask for the GST status separately if it matters to your invoices.

When you check an ABN, look at three things: that the number is active, that the entity name matches the business that applied, and that the type of entity fits what the buyer says it is. A cancelled ABN or a name that does not match is a reason to ask for more information before you open an account.

Collect the ABN on the wholesale application next to the business name, and keep a record of when you checked it and what it showed. Doing the check at sign-up, before you release wholesale prices, means that your price list goes only to registered businesses.

Example

A cafe applies for a wholesale account and enters an 11-digit ABN. The seller checks the public ABN Lookup, sees that the number is active and matches the cafe's trading name, and approves the account.

On Shopify

Shopify company locations have a Tax ID field where you can record a buyer's tax number, and the same tax details control whether tax is collected for that location.

Source: Shopify Help Center: Company locations (read October 4, 2026).

In BSS B2B apps

BSS B2B Solution's registration form has an ABN field. The storefront form checks the number against the Australian Business Register's ABN lookup as the buyer types, and the number must show as active. The field needs a paid plan, see the pricing page.

About BSS B2B Solution

Learn more

Read the Tax and compliance hub for guides, use cases and setup docs, or the complete Shopify B2B guide.

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