Selling at weekend markets, local fairs, or artisan stalls lets you reach customers and earn extra income. Many new stallholders ask one clear question: Do you need an ABN to sell at markets? The correct answer depends on whether your selling counts as a business or a hobby. This post explains the ATO rules and market tips you can use.
What is an ABN and Why Does it Matter?
An ABN is an 11-digit number issued by the Australian Business Register. You use it to deal with the ATO and other agencies. It lets you register for GST, issue valid invoices, and trade under a business name. If you run a business, even a small side hustle, you generally need an ABN.
When You Need an ABN at Markets
The ATO says you need an ABN if you are carrying on an enterprise. Your market stall looks like a business when you:
- Sell goods or services regularly with the aim of making a profit.
- Run the stall at a scale beyond a one-off event.
- Keep records, advertise, or treat the activity like a business.
- Operate in a similar way to other sellers in your market.
If your market activity meets most of those signs, register for an ABN before you start trading.
When You May Not Need an ABN
You may not need an ABN when sales are occasional and small-scale. Typical examples include:
- Selling old clothes, books, or household items once or twice a year.
- Running an occasional craft stall without a profit focus.
- Making irregular sales without business records or promotion.
If your sales look like a hobby, you likely do not carry on an enterprise. Some market organisers still ask stallholders without an ABN to complete a “Statement by a supplier” form to confirm they are not running a business.
Also Read: Do you need an ABN for Etsy Australia?
Benefits of Having an ABN as a Stallholder
Even for small sellers, an ABN gives clear benefits:
- You can issue proper invoices and receipts that customers expect.
- You can claim tax deductions for costs like stall fees, materials, and travel.
- You can register for GST when your turnover reaches the threshold of $75,000 per year.
- You can register and use a business name instead of your personal name.
ABN registration is free and quick online, so many regular stallholders register early.
Special Note on GST
Register for GST if your annual turnover reaches $75,000. You must then add GST to your prices and lodge BAS statements. If your turnover stays below $75,000 you can choose not to register. Choosing to register below the threshold adds reporting work, so weigh the pros and cons.
Practical Checklist Before Selling at Markets
Use this checklist to decide if you need an ABN:
- Do you sell regularly with a profit aim?
- Do you keep records and manage stock or suppliers?
- Is your turnover likely to grow toward $75,000 per year?
- Has the market organiser asked for an ABN or a supplier statement?
- Will you claim business expenses on tax returns?
If you answered yes to most items, apply for an ABN before your next market.
Download:
- Download and use this checklist to decide quickly whether you need an ABN.
- You can download the printable PDF here: Download the checklist (PDF).
- Keep the checklist as a record for market organisers and for your tax files.
- Tick items that apply and use the quick guidance to decide next steps.
- Use this copy as a handout or to attach to stall applications.
Final Thoughts
Occasional sellers can enjoy markets without registering a business. Regular stallholders who plan to grow should register for an ABN. An ABN keeps your operations legal and lets you claim expenses and issue invoices. Applying takes only minutes online and removes a common obstacle to selling. With an ABN, you can focus on product quality, pricing, and customer service.
