Preparing Invoices
No special invoices or rules are imposed under the GST and QST systems, except for restaurant establishments and taxi business operators (for more information, see Mandatory Billing).
However, as a registrant, your purchase invoices and other supporting documents (such as a written agreement or receipt) must provide specific information to justify the input tax credits (ITCs) or input tax refunds (ITRs) you are claiming. This information must be shown on one or more supporting documents according to the total value of the goods or services you purchased. Your supplier must provide you with this information in writing at your request. Your customers that are registrants may also request that information from you.
If a customer has a bill totalling $500 or more and requires a copy of it for ITC or ITR purposes, the customer can ask a restaurant establishment or a taxi business operator that is required to produce bills using a sales recording module (SRM) or a sales recording system (SRS) to provide a copy of the bill. The establishment or operator can then give the customer the bill produced using the SRM or the SRS as well as an additional document showing the customer's name and the terms of payment. That document must refer to the bill.
For more information, see Mandatory Billing.
| Required information | Total value of the sales (including taxes | ||
|---|---|---|---|
| Less than $100 | $100 to $499.99 | $500 or more | |
|
Supplier's name or business name, or the name of an intermediarySee note 1 below the table |
Required | Required | Required |
|
Date of invoice or, if there is no invoice, date on which the GST or QST were paid or payable |
Required | Required | Required |
|
Total amount of invoice |
Required | Required | Required |
|
Amount of applicable taxSee note 2 below the table |
Required for the QST only | Required | Required |
|
Supplier's GST and QST registration numbers |
Not required | Required | Required |
|
Purchaser's name or business name, or name of its agent or authorized representative |
Not required | Not required | Required |
|
Terms of payment |
Not required | Not required | Required |
|
Description of property or service |
Required for the QST only | Required for the QST only | Required |
- Note 1 An intermediary is:
- a registrant that makes sales on behalf of a supplier for which it is the agent or with whom the intermediary has entered into an agreement, or that facilitates the making of the sale; or
- a registrant that collects the consideration and the tax as an agent of the supplier but that does not make the sale or facilitate the making of the sale.
- Note 2 In this note, GST does not mean the HST. If the amount of the tax includes both the GST and QST, enter this amount for each taxable sale and specify that it includes the GST and QST.