The NDIA has tightened documentation expectations for plan-managed invoices. Here's what providers and participants should keep on file.
- Since mid-2025, the NDIA has significantly increased audit activity on plan-managed invoice claims
- Providers must retain: the original tax invoice, a signed service agreement, and delivery records (attendance notes, shift logs, session notes)
- Participants (via their plan manager) must keep all paid invoices for 7 years from the date of payment — this is an ATO requirement
- Every valid invoice must include: supplier ABN, a unique invoice number, invoice date, itemised description of the support, NDIS line item code, quantity, unit price, and GST status
- New from 2026: invoices for high-cost items (greater than $5,000 per line item) now require a supporting quote or formal assessment report
- Plan managers must be able to produce all relevant records within 5 business days of receiving an NDIA audit request
- Electronic storage is fully acceptable — physical paper copies are not required, but PDFs must be legible and easily retrievable
- Participants can request a complete copy of their invoice history from their plan manager at any time — this is your right
- Common audit triggers: claims outside plan dates, duplicate line items across batches, unit prices above PAPL limits, provider not registered for the claimed support category
