Covered by Complyance

Canada

Covered by Complyance

Americas

E-invoicing

Status

Mandatory

Format

Peppol BIS Billing 3.0 (EN 16931 compliant UBL XML)

Infrastructure

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

Model

Post-audit, no tax clearance, Invoice exchanged via Peppol access point.

E-reporting

Status

No real-time invoice reporting requirement.

Format

Periodic GST/HST return filings via CRA portal.

Scope & deadline

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

More info

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.

Tax authority

Canada Revenue Agency (CRA)

Archiving period

Generally 6 years from the end of the last tax year to which the records relate. Must be stored in Canada unless authorization granted.

E-signature

Not specifically mandated for invoices. Electronic records must ensure integrity and authenticity.

Regulation

• Excise Tax Act (GST/HST legislation) • Canada Revenue Agency electronic record-keeping requirements • Federal B2G e-invoicing via Treasury Board procurement policy and Peppol adoption framework

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

Go Live in a Week with

Developer-Friendly Canada
E-Invoicing API

Complyance makes it easy for your dev team to integrate once and automate E-Invoicing across 50+ countries.

Get Started Now

Subscribe to our Newsletter

Get the latest compliance updates, e-invoicing news, and expert tips delivered to your inbox.