Canada
CACanada has no national e-invoicing mandate in the sources reviewed. GST/HST invoices follow CRA content rules, federal procurement runs through PSPC’s electronic procurement solution, and Quebec requires certified sales recording in the restaurant and bar sectors.
Guide reviewed .
Invoicing and electronic documents
CanadaBuys and the Electronic Procurement Solution (EPS)
PSPC’s procurement platform, built on SAP Ariba and SAP Fieldglass and integrated with PSPC’s SIGMA financial system. CanadaBuys replaced Buyandsell as the official source of tender and award notices.
SAP Ariba and Fieldglass · Official source: PSPC · procurement briefing to the Standing Committee on Government Operations and Estimates, 24 November 2022
GST/HST invoice information requirements
CRA sets the information an invoice must carry for the buyer to claim input tax credits. The rules concern content, not a format or a delivery network.
No prescribed electronic format · Official source: CRA · input tax credits and supporting records
Quebec mandatory billing
Under the Act respecting the Québec sales tax, registrant operators of restaurant and bar establishments must send prescribed sales information to Revenu Québec and give customers an invoice produced in the prescribed manner. Bill 7 (2023) replaced the sales recording module with a technological solution.
Prescribed equipment and certified sales recording systems · Official source: Gazette officielle du Québec · Bill 7 (2023, chapter 10), 21 June 2023
Canada has no national Peppol Authority, and none of the federal sources reviewed names Peppol as a required channel. For a federal contract, follow the invoicing instructions in the contract itself. For business invoices, make sure the content meets the CRA’s input tax credit rules, whichever format or network you use.
Watch the CRA’s e-invoicing evaluation; it is a study commitment, not an announced mandate. Provincial rules can add duties. Quebec’s mandatory billing regime is a point-of-sale reporting duty for restaurants and bars, not B2B e-invoicing.
Legal guide
B2G · federal procurement invoices
No government-wide e-invoicing obligation found in the sources reviewedPSPC’s description of its Electronic Procurement Solution covers sourcing, contracting and integration with its financial system, but does not set an e-invoice format or network for suppliers. Check the invoicing instructions in each contract.
Official source: PSPC · procurement briefing to the Standing Committee on Government Operations and Estimates, 24 November 2022B2B · business invoices
No e-invoicing obligation found in the sources reviewed; under evaluation by the CRAThe CRA’s 2025–26 Departmental Plan commits to identifying and evaluating what e-invoicing could do to improve GST/HST compliance in business-to-business transactions. It does not announce a mandate, format or date.
Official source: CRA · 2025–26 Departmental PlanGST/HST invoice content
Mandatory for input tax credit supportUnder $100, an invoice must show the supplier’s name, the date and the total. From $100, it must also show the GST/HST charged and the supplier’s registration number. From $500, it must also show the buyer’s name, a description and the payment terms.
Official source: CRA · input tax credits and supporting recordsGST/HST returns
Electronic filing mandatoryFor reporting periods starting in 2024, all GST/HST registrants except selected listed financial institutions and most charities must file returns electronically. This concerns return filing, not invoices.
Official source: CRA · RC4022 General Information for GST/HST RegistrantsFiscal receipts · Quebec restaurants and bars
Mandatory for QST registrants in the sectorOperators of establishments providing restaurant services who are registrants and make taxable supplies of meals must send prescribed information to the Minister and provide a prescribed invoice to the customer. Bar-permit establishments have the same duty for covered supplies.
Official source: Gazette officielle du Québec · Bill 7 (2023, chapter 10), 21 June 2023
Timeline
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CanadaBuys replaces Buyandsell
CanadaBuys became the official source for federal tender and award notices, as part of PSPC’s electronic procurement programme.
Official source: PSPC · procurement briefing to the Standing Committee on Government Operations and Estimates, 24 November 2022 -
Quebec Bill 7 assented
The Act implementing the March 2022 Budget Speech set new mandatory billing rules for the restaurant and bar sectors, replacing sales recording modules with a technological solution.
Official source: Gazette officielle du Québec · Bill 7 (2023, chapter 10), 21 June 2023 -
GST/HST electronic filing for almost all registrants
The $1,500,000 threshold was removed. Electronic filing applies to reporting periods starting in 2024.
Official source: CRA · RC4022 General Information for GST/HST Registrants -
Quebec restaurant billing rules fully in force
The new mandatory billing provisions applied to each operator from an earlier trigger date, such as the first transmission through the new equipment, and at the latest from 1 June 2025.
Official source: Gazette officielle du Québec · Bill 7 (2023, chapter 10), 21 June 2023
Peppol in Canada
- Directory participants
- 76
- Document families
- 10
Peppol Authority: OpenPeppol.
2 certified service providers based in Canada.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 31 participants
- ApplicationResponse30 participants
- 30 participants
- 12 participants
- 9 participants
- CrossIndustryInvoice5 participants
- 1 participant
- 1 participant
- 1 participant
- TaxData1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.