Consolidated Billing for a Customer with Several Locations

Find the customer entity behind the locations

Three branches may buy through one company, or three businesses may share a brand and pay separately. Ask who is buying each service and match that answer to the order and accepted terms. Confirm the buying entity separately from the head-office email address used for invoices.

Keep the buying entity, site name, delivery address, purchase order (PO), site approver and accounts-payable recipient in a simple register. If the documents conflict, resolve that before combining charges. ASBFEO's dispute-prevention guidance recommends establishing who you're dealing with and recording agreed work and changes.

Choose one invoice or a statement of existing invoices

Use the customer's acceptance requirements as part of the choice. A purchasing portal may need each PO processed separately even when head office makes one bank transfer. Ask the accounts team to confirm the permitted format rather than changing it at month end.

A statement reports account activity; it doesn't require you to enter the underlying sales again. For example, MYOB's customer-statement guidance distinguishes unpaid-invoice statements from activity statements containing invoices, payments and a running balance. Use the report that answers the customer's question.

Don't issue an extra $3,300 invoice simply to summarise three $1,100 invoices already recorded. The account total should stay the same when you change how its existing invoices are presented.

Check the invoice template separately from the site schedule

Use the ATO tax-invoice guidance and your registered BAS or tax agent to check the actual grouped document before adopting it. Provide sample supplies, customer entities and any mixed tax treatment. This guide's supporting schedule is for matching site records, not a complete tax-invoice template.

Keep site codes, purchase orders and completion records alongside the checked document. Our tax invoice checklist covers the separate document task.

Reconcile the consolidated bill to each site

This fictional billing schedule belongs to Sample Site Services Pty Ltd and its fictional customer, Sample Retail Operations Pty Ltd. Amounts are the total charges already checked for the example, including any applicable tax. No earlier invoices exist for this work. CI-901 is issued once, with site references underneath it.

Assumptions: Fictional customer and AUD document totals, issued 30 September 2026. This supporting schedule assumes the underlying charges have been checked. It does not calculate GST or replace a tax invoice.

Site / line	Evidence reference	Order	Total charge
North / N-01	Service record N-018	PO-N62	$1,650
West / W-01	Service record W-041	PO-W15	$1,100
South / S-01	Service record S-027	PO-S09	$550
CI-901 total	Sample Retail Operations Pty Ltd	Three site orders	$3,300

Original ASBG fictional billing example.

An already-issued and checked $110 credit applies to West in this example. Credit CN-902 refers back to CI-901, W-01 and PO-W15. Retain both documents; the original invoice remains $3,300, and its net outstanding amount becomes $3,190 before receipts.

North and South approvals are complete. West's remaining $990 is still being checked. Keep that approval status visible; it isn't another credit or a conclusion about whether payment may legally be withheld. The customer agrees to pay North and South now, sending $2,200 with a remittance identifying the sites.

Assumptions: The $110 West credit is supported and accepted. $2,200 has reached the bank and the customer has identified the sites it covers. No further credit, write-off or change to terms is assumed.

Site	Original gross bill	Issued credit	Receipt allocated	Still outstanding	Approval record
North	$1,650	$0	$1,650	$0	Approved
West	$1,100	$110	$0	$990	Remaining work queried; owner and review date recorded
South	$550	$0	$550	$0	Approved
Customer account	$3,300	$110	$2,200	$990	Site balances agree with account

Original ASBG fictional example. Use the assumptions above when replacing these figures with your own.

Check both controls: $3,300 − $110 − $2,200 = $990, and $0 + $990 + $0 = $990. MYOB's receiving-payments guidance supports recording full or partial payments against invoices. Match the actual receipt through your software's supported process; a note saying "approved" isn't a payment.

Preserve location profitability inside your own records

Keep the same site reference on job time, direct costs, invoice lines and credits. A customer-facing combined total should still let you compare the work at each location internally. You can use your system's job or location reporting, or an evidence-linked schedule if the product doesn't offer it. This is a neutral workflow, not a claimed screenshot or tested software configuration.

For a separate profitability view, suppose the bookkeeper's checked report shows net revenue of $1,500 North, $900 West and $500 South after credits. With directly attributable costs of $900, $700 and $350 respectively, the contributions are $600, $200 and $150: $950 before shared overheads. These are given reporting inputs, not figures derived by applying a blanket GST division to the invoice totals. Keeping the West credit against West lets you see its effect on that site's result.

That contribution isn't net profit. Use the profit and loss guide for the wider report, and include the reconciliation in your bookkeeping routine.

Next, confirm the account details before the next job starts.

Key takeaways

• Confirm the buying entity and customer acceptance before grouping site charges.
• Use a statement for existing invoices; don't create duplicate sales to summarise them.
• Preserve site references through credits, approvals, receipts and internal cost reports.
• Reconcile both the invoice balance and the sum of the site balances.

Where to get help

Use the ATO tax-invoice guidance and business.gov.au's invoicing guide when checking document requirements. Give your registered BAS or tax agent the actual grouped invoice and credit example before changing the template. Explore related tasks in cash flow and getting paid.