RCTI (Recipient-Created Tax Invoice)

Written and checked by the Energy Merchants desk · Reviewed 2 October 2026

RCTI stands for recipient-created tax invoice. Normally the seller raises the invoice. With an RCTI, the buyer raises it on the seller’s behalf, under a written agreement, and the seller does not issue its own invoice for the same sale.

In certificate trading, the buyer is the trader and the seller is the installer. The trader produces an RCTI for each batch of STCs or VEECs it buys, which saves the installer from invoicing every claim.

What it needs

An RCTI must meet the usual tax invoice rules and carry the words “recipient created tax invoice”. It needs the seller’s ABN and GST registration details where relevant, a description of the certificates, the amount and any GST. Both parties must agree to the arrangement in advance and the seller should not issue its own invoice for the same supply. The detail is in our guide to RCTIs, GST and ABNs.

In practice

The RCTI turns up in your inbox or portal when a claim clears. Your bookkeeper matches it to the payment, and you use it for your BAS. If the invoice shows the wrong ABN or business name, tell the desk straight away. A wrong ABN can cause a payment hold and an awkward correction later.

Keep your ABN details current with your trader. If you change your business structure, for example from sole trader to company, update the details before the next claim, not after.

Common confusion

An RCTI is not a receipt, and it is not the same as the customer’s invoice for the solar system. The customer invoice records the job. The RCTI records the sale of certificates between you and the trader.

It is also not tax advice. Whether GST applies to your certificate sales depends on your circumstances, so check with your accountant.

Look through the pricing and how it works pages for how payment runs, and the certificate trading glossary for related terms.