Charge and collect the tax – Receipts and invoices

Receipts and invoices

What information to include on your receipts or invoices

You must let your customers know if the GST/HST is being applied to their purchases. You can use cash register receipts, invoices, contracts, or post signs at your place of business to inform your customers whether the GST/HST is included in the price, or added separately. You have to show the GST/HST rate that applies to the supply. Also, you have to either show the amount paid or payable for the supply separately from the amount of GST/HST payable on the supply or show that the total amount paid or payable for a supply includes the GST/HST.

If HST applies to the supply, show the total HST rate. Do not show the federal and provincial parts of the HST separately.

Invoice requirements for supplies made to 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 supply taxable goods and services. They need this information to support their claims for input tax credits (ITCs) or rebates for the GST/HST you charged.

For more information on what you must include on invoices for GST/HST registrants, see Records you need to support your claim.

To make sure that your ITC claims only include GST/HST charged by someone who is registered for GST/HST, see Confirming a GST/HST account number. To confirm a QST number, go to Revenu Québec.

Date of invoice for reporting periods

The date of the invoice will determine when you need to report and remit (pay) the GST/HST you charge. For the reporting period that includes the date of the invoice, your return should include the GST/HST you have charged, whether or not you have received payment.

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