Invoice requirements in Canada for GST/HST
A Canadian invoice that lets a GST/HST-registered customer claim input tax credits must show the supplier's name, the invoice date and the total. From $100 it must also show the supplier's GST/HST registration number and the tax charged, or that the total includes tax and at what rate. From $500 it must also show the buyer's name, the payment terms and a description of each item.
On this page
What must be on an invoice, by amount
The details depend on the total amount paid or payable. They come from the Input Tax Credit Information (GST/HST) Regulations, which set what a business customer needs before claiming GST/HST back as an input tax credit. Requirements were checked against the regulations and CRA guidance on 25 October 2026.
| Detail | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Supplier's name or trade name | Required | Required | Required |
| Invoice date, or date tax was paid or payable | Required | Required | Required |
| Total amount paid or payable | Required | Required | Required |
| Supplier's GST/HST registration number | Not required | Required | Required |
| GST/HST charged, or a statement that the total includes it, with the rate | Not required | Required | Required |
| Which items are taxable, if some are not | Not required | Required | Required |
| Buyer's name or trade name | Not required | Not required | Required |
| Terms of payment | Not required | Not required | Required |
| Description of each item sufficient to identify it | Not required | Not required | Required |
Your GST/HST registration number
Your GST/HST registration number is your 9-digit business number followed by the program identifier RT and a 4-digit reference, such as 123456789 RT0001. Show it exactly as the CRA issued it. If a supplier charges GST/HST and shows a number that is false or incorrect, the buyer can be refused the input tax credit.
Businesses can confirm a supplier's number using the CRA's GST/HST registry search. In Quebec, Revenu Québec administers the QST separately; a business registered for QST should also show its QST number and the QST charged.
Which GST/HST rate goes on the invoice
The rate depends on where the supply is made, generally where goods are delivered or where a service is mainly performed or used, not on where your business is based. A Toronto designer billing a client in Halifax may need to charge Nova Scotia HST. The CRA's place-of-supply rules decide the province.
| Province or territory | Rate on the invoice | Type |
|---|---|---|
| Ontario | 13% | HST |
| Nova Scotia | 14% (from 1 April 2025) | HST |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% | HST |
| Alberta, British Columbia, Manitoba, Quebec, Saskatchewan, Yukon, Northwest Territories, Nunavut | 5% | GST, with any provincial sales tax handled separately |
Do you need to charge GST/HST at all?
You can stay unregistered as a small supplier while your worldwide taxable revenue, including associated businesses, is $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters. If you go over $30,000 in a single quarter, you stop being a small supplier immediately: charge GST/HST on the sale that took you over and register within 29 days. If you only go over across four quarters, you remain a small supplier until the end of the following month.
Taxi operators and commercial ride-sharing drivers must register regardless of revenue. If you are not registered, do not show GST/HST on your invoices, and do not put a business number in a way that suggests you are charging tax.
Worked example: an Ontario consulting invoice
Maple Ridge Consulting is a fictional GST/HST-registered sole proprietor in Ottawa. It invoices an Ontario client for a strategy workshop and a follow-up report. The total is over $500, so the invoice includes the buyer's name, payment terms and a description of each item.
| Invoice field | Example entry |
|---|---|
| Supplier | Maple Ridge Consulting (fictional) |
| GST/HST registration number | 123456789 RT0001 (fictional) |
| Buyer | Northbank Books Inc. (fictional) |
| Invoice date | 25 October 2026 |
| Items | Strategy workshop, 1 day, $1,500.00; follow-up report, $500.00 |
| Subtotal | $2,000.00 |
| HST (13%, Ontario) | $260.00 |
| Total | $2,260.00 |
| Terms | Net 30, due 24 November 2026 |
Invoicing clients outside Canada
Many services and goods supplied to customers outside Canada are zero-rated, which means GST/HST applies at 0%. The conditions depend on what you supply and to whom, so check the CRA's guidance on exports before leaving tax off. Show the 0% rate or explain why no tax is charged, so your records support the treatment.
Invoice in the currency you agreed with the client, and record the Canadian dollar value for your books using a consistent exchange rate. Keep the client's address on the invoice, because it helps show where the supply was made.
Invoice numbers, dates and electronic invoices
Number invoices in sequence so missing or duplicated invoices are easy to spot when you match payments. Date each invoice on the day you issue it, and state the due date as well as the payment terms so the customer can check them.
PDF and other electronic invoices are acceptable if they contain the required details and you can keep them in a readable form for the full retention period. Back up the files you send and receive.
Common invoice mistakes
- Leaving off the registration number on an invoice of $100 or more.
- Charging your home province's rate when the place of supply is another province.
- Showing GST/HST while still a small supplier who has not registered.
- Writing "services" with no description on an invoice of $500 or more.
- Mixing taxable and zero-rated items without showing which items carry tax.
Credit notes and corrections
If you refund part of a sale or reduce the price after invoicing, issue a credit note that refers to the original invoice and shows the change in price and in GST/HST. Your customer then reduces the input tax credit they claimed. Keep the credit note with the original invoice so the full history of the sale stays together.
Keep invoices for six years
The CRA generally requires business records, including sales and purchase invoices, to be kept for six years from the end of the last tax year they relate to. Records can be paper or electronic, but must be readable. Store invoices by month so you can match them to payments and prepare your GST/HST return.
Common questions
Do I have to show my GST/HST number on every invoice?
For an invoice of $100 or more, your registration number must appear for a registered customer to claim input tax credits. It is good practice to show it on every invoice once you are registered.
What extra details are needed on invoices of $500 or more?
Add the buyer's name or trade name, the terms of payment and a description of each item sufficient to identify it, on top of the details required for smaller invoices.
Should I charge GST/HST if I earn under $30,000?
Not if you are a small supplier and have chosen not to register. Once your taxable revenue goes over $30,000 in a quarter or over four consecutive quarters, you must register and charge GST/HST.
Which province's HST rate do I charge?
Use the rate for the place of supply, generally where goods are delivered or where a service is mainly performed or used, not where your business is located.
How long should I keep invoices in Canada?
Generally six years from the end of the last tax year the records relate to, in paper or readable electronic form.
Sources
- Justice Laws: Input Tax Credit Information (GST/HST) Regulations, SOR/91-45 (checked 25 October 2026)
- CRA: RC4022 General Information for GST/HST Registrants (checked 25 October 2026)
- CRA: GST/HST calculator and rates (checked 25 October 2026)
- CRA: Where to keep your records and for how long (checked 25 October 2026)