Canadian invoicing guide: How to create GST/HST-compliant invoices

Published Friday 2 October 2026

Table of contents

• What are invoice requirements in Canada?
• What information must a Canadian invoice include?
• What are the GST/HST invoice requirements?
• Do you need to charge GST/HST on your invoices?
• GST, HST, PST and QST: Which sales tax applies?
• How to create a compliant invoice
• How long do you need to keep your invoices?
• Common invoicing mistakes to avoid
• Simplify invoicing for your business with Xero
• FAQs on Canadian invoice requirements

Key takeaways

• A compliant Canadian invoice needs your business details, your client's details, an invoice date and number, a description of what you sold, and the amount owing.
• If you're registered for GST/HST, your invoice also has to show your GST/HST number and the tax charged, and the detail required grows with the invoice total at the $30 and $150 marks.
• You only have to register for and charge GST/HST once your revenue passes $30,000, and below that you can register voluntarily.
• Keep every invoice and supporting record for six years in case the Canada Revenue Agency asks to see them.

What are invoice requirements in Canada?

Invoice requirements are the details the Canada Revenue Agency (CRA) expects to see on the bills you send clients. A compliant invoice does three jobs at once. It tells your client exactly what they owe, it gives you a clean record for your taxes, and it lets a GST/HST-registered client claim back the tax you charged.

Getting these details right also helps you get paid on time. According to Xero Small Business Insights, Canadian small businesses were paid an average of 11.6 days late during the March 2026 quarter. A clear invoice with the right information gives clients fewer reasons to delay, so the money reaches your account sooner.

You don't need to be an accountant to get this right. Once you know which fields belong on the page, you can set up a template and reuse it for every client.

What information must a Canadian invoice include?

Every invoice you send should carry a core set of details so your client and the CRA can read it without guessing. These fields apply whether you're a freelancer, a consultant, a tradesperson, or a landlord.

At a minimum, a Canadian invoice includes:

• your business name and contact details
• your client's name and contact details
• a unique invoice number
• the date you issued the invoice
• a clear description of the goods or services you supplied
• the quantity or hours and the price for each item
• the total amount owing
• your payment terms, such as the due date and how to pay

What are the GST/HST invoice requirements?

If you charge GST/HST, the CRA sets out a legal minimum of detail required based on the invoice total. The bigger the sale, the more information your invoice has to show so your client can claim an input tax credit. You can read the full rules on the CRA's page covering the documentary requirements for claiming input tax credits.

Invoices under $30

For a total under $30, keep it simple. Your invoice needs your business or trading name, the invoice date, and the total amount paid or payable. That's the least the CRA asks for on small sales.

Invoices from $30 to $149.99

Once the total reaches this middle band, you add two things to the basics above. Include your GST/HST registration number, and either the amount of GST/HST charged or a statement that the total already includes GST/HST at the applicable rate.

Invoices of $150 or more

For a total of $150 or more, you include everything from the two tiers above plus three more details. Add your client's name or trading name, a brief description of the goods or services, and the terms of payment. This is the fullest level of detail the CRA expects.

Do you need to charge GST/HST on your invoices?

You have to register for and charge GST/HST once your revenue passes $30,000 over four consecutive calendar quarters or in a single quarter. Below that figure, charging the tax is optional rather than required.

Registering voluntarily below the threshold can still make sense. It lets you claim back the GST/HST you pay on business costs and demonstrates to clients that you have a well-established business.

If you aren't registered, don't add GST/HST to your invoices or show a tax amount. Charging tax you aren't registered to collect creates problems for both you and your client.

Once you register, you'll get a GST/HST number to show on your invoices. It's 15 characters long: your nine-digit business number, followed by the RT program account that identifies your GST/HST account.

GST, HST, PST and QST: Which sales tax applies?

The sales tax you charge depends on where your client is. Some provinces use a single harmonized tax, while others pair the federal GST with their own provincial tax. Alberta does not have a provincial sales tax, and the territories only use GST.

Here's how these taxes break down:

• GST is the federal goods and services tax, charged at 5%.
• HST combines the federal and provincial portions into one rate: 13% in Ontario; 14% in Nova Scotia; and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
• PST is a separate provincial sales tax charged alongside the 5% GST in British Columbia, Saskatchewan, and Manitoba.
• QST is Quebec's provincial sales tax, charged alongside the 5% GST.

When you charge two separate taxes, such as GST and PST, list them on separate lines. Don't combine them into a single tax line, because the CRA needs to see each amount on its own. The CRA explains how to charge and collect the GST/HST at the right rate.

How to create a compliant invoice

Building a compliant invoice is straightforward once you follow a set order. Work through these five steps each time, and you'll cover every field the CRA expects.

1. Add your business and client details

Start with who's involved. Put your business name and contact details at the top, then add your client's name and contact details so there's no doubt who owes the amount.

2. Number and date the invoice

Give each invoice a unique number and the date you're issuing it. Sequential numbers keep your records tidy and make it easy to track which invoices are still unpaid.

3. List what you sold and the price

Describe each product or service in plain terms, then show the quantity or hours and the price for each. A clear description reduces back-and-forth and helps your client approve the invoice faster.

4. Add GST/HST if you're registered

If you're registered, show your GST/HST number and the tax you're charging at the correct rate for your client's province. Match the level of detail to the invoice total using the three tiers above.

5. Set out the total and payment terms

Finish with the total amount owing and your payment terms, including the due date and how to pay. Terms like net 30, which means payment is due within 30 days of the invoice date, set a clear deadline and support a steady cash flow position.

How long do you need to keep your invoices?

Keep every invoice you send, along with the records that back it up, for six years from the end of the tax year they relate to. The CRA can ask to review them within that window, and your automatic invoicing tools store copies securely so nothing goes missing.

Digital copies are fine, so you don't have to hold onto paper. For the full rules on what to hold and for how long, see the CRA's guidance on keeping records.

Common invoicing mistakes to avoid

A few small slips cause most invoicing headaches for self-employed Canadians. Knowing the common ones helps you send clean invoices from the start.

Watch out for these invoicing mistakes:

• omitting your GST/HST number when you're registered
• combining GST and PST into one line
• skipping the unique invoice number
• writing vague descriptions that leave clients unsure what they're paying for
• forgetting to keep copies

Simplify invoicing for your business with Xero

Sending compliant invoices shouldn't eat into the time you spend on paid work. With Xero, you can create clear invoices, add the right tax details, and keep copies in one place, helping you keep on top of what the CRA expects without the manual admin.

Get one month free

FAQs on Canadian invoice requirements

Here are quick answers to the questions small business owners might ask about invoicing and the CRA.

Do you need to charge GST/HST if you earn under $30,000?

No. Below $30,000 in revenue makes you a small supplier, so charging GST/HST is optional. You can still register voluntarily if you want to claim back the tax on your business costs.

Does your GST/HST number have to be on the invoice?

Yes, once you're registered and the invoice total is $30 or more. Showing your GST/HST number lets a registered client claim the tax you charged as an input tax credit.

What are the minimum requirements for an invoice in Canada?

At the least, an invoice needs your business name, the invoice date, and the total amount owing. Larger totals and GST/HST registration add more required details.

Do you need to issue an invoice if you’re self-employed?

Issuing an invoice is the clearest way to record a sale and get paid. It gives you the paper trail the CRA expects and confirms exactly what your client agreed to pay.

What's the difference between an invoice and a receipt?

An invoice requests payment for goods or services you've supplied, while a receipt confirms that payment has been made. You send an invoice before you're paid and issue a receipt after.