Invoice requirements

Informing your customers

You have to let your customers know if the GST/HST applies to their purchases. For information on the tax status of various supplies of property and services, see Taxable or exempt? For taxable supplies (other than zero-rated supplies), you have to show:

  • that the total amount paid or payable for a supply includes the GST/HST;
  • the amount paid or payable for the supply and show the amount of the GST/HST payable on the supply separately; or
  • the GST/HST rate that applies to the supply. If HST applies to the supply, show the total HST rate. Do not show the federal and provincial parts of the HST separately.

Specific rules apply to determine whether a supply is made in or outside of a participating province. To learn more, see Rules for inter-provincial services - place of supply rules.

You can use cash register receipts, invoices, or contracts to inform your customers, or you can post signs at your place of business.

Sales invoices for GST/HST registrants

You have to give customers who are GST/HST registrants specific information on the invoices, receipts, contracts, or other business papers that you use when you provide taxable goods and services. This information lets them support their claims for input tax credits (ITCs) or rebates for the GST/HST you charged. Similarly, when you make business purchases, the invoices from your suppliers will substantiate your claims for ITCs or rebates.

When there is no invoice available, see Exceptions to invoice requirements to verify the type of information you need in order to claim an ITC. If your customers ask you for an invoice or receipt to claim an ITC, depending on the amount of the sale, you are required by law to give them the following information:

Information requirements for sales invoices
Information required Total sale under $30 Total sale $30 to $149.99 Total sale $150 or more
Your business or trading name, or your intermediary's name (registrant with whom you have an agreement to help you supply your goods or services) yes yes yes
Invoice date or, if you do not issue an invoice, the date the GST/HST is paid or payable yes yes yes
Total amount paid or payable yes yes yes
An indication of the total amount of GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate no yes yes
When you supply items taxable at the GST rate and the HST rate, an indication of which items are taxed at the GST rate and which are taxed at the HST rate no yes yes
Your business number or your intermediary's business number (registrant with whom you have an agreement to help you supply your goods or services) no yes yes
The buyer's name or trading name or the name of their authorized agent or representative no no yes
A brief description of the goods or services no no yes
Terms of payment no no yes

Disclosing the HST on sales subject to the point-of-sale rebates, or the Ontario First Nations point-of-sale relief

When disclosing the HST on an invoice or receipt issued for a sale of a designated item that you have paid or credited a rebate amount for the provincial part of the HST at the point-of-sale, you may show:

  • the total amount of the HST payable or the total HST rate;
  • the total HST payable as an amount net of the rebate amount paid or credited; or
  • the total price of the qualifying item that includes HST at a net rate of 5%.

You may also use these options to disclose the HST on an invoice or receipt issued for a sale of qualifying property or service on which you have paid or credited an amount for the Ontario First Nations point-of-sale relief.

Forms and publications

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