E-invoicing in Canada

Canada does not mandate B2B or B2C e-invoicing at the federal level. Traditional paper and PDF invoices remain valid for tax purposes.
However, B2G e-invoicing is mandatory for federal government suppliers through the Government of Canada’s electronic procurement system. Canada is a Peppol Authority and uses Peppol for federal procurement.
There is currently no real-time clearance or continuous transaction control (CTC) model. Reporting remains periodic via GST/HST returns.

Invoice format

No prescribed format. Paper, PDF, EDI, XML all permitted if GST/HST invoice requirements are met.

Submission or exchange

No central platform, private exchange or ERP-to-ERP.

Scope, model and deadlines

Post-audit VAT model. No clearance, no real-time reporting. No mandate announced. Fully voluntary.

Invoice format

Peppol BIS Billing 3.0 (EN 16931 compliant UBL XML)

Submission or exchange

Peppol network via Government of Canada e-procurement platform (CanadaBuys / SAP Ariba integration)

Scope, model and deadlines

Post-audit, no tax clearance, Invoice exchanged via Peppol access point. Mandatory for suppliers to federal departments and agencies since 2022 rollout. Applies to vendors invoicing participating federal entities.

Invoice format

No structured format required. Standard receipts allowed.

Submission or exchange

Retail POS systems. No tax authority transmission.

Scope, model and deadlines

Post-audit. Standard GST/HST compliance rules. No mandate.

Earlier guidance (pending review)

No real-time invoice reporting requirement.

Applicable transactions

Regular tax return cycles, typically monthly, quarterly, or annually depending on taxpayer size.

Format

Periodic GST/HST return filings via CRA portal.