cXML invoicing compliance resources for Canada.
Canada has multiple tax types which can be applied to an invoice (viz., GST, PST, QST & HST). Additionally, on Canadian invoices, more than one tax line can be present per invoice line (aka multi-tax lines).
Invoice Content Requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier GST/HST Registration Number||Conditional||This will be required where the amount payable if more than C$30|
|Supplier Fiscal Rep. Name||Conditional|
|Supplier Fiscal Rep. Address||Conditional|
|Supplier Fiscal Rep GST/HST Registration Number||Conditional|
|Buyer Name||Conditional||This will be required where the amount payable if more than C$30|
|Buyer Fiscal Rep Name||Conditional|
|Buyer Fiscal Rep Address||Conditional|
|Buyer Fiscal Rep. GST/HST registration number||Conditional|
|Invoice Number||Recommended||A sequential number based on one or more series, which uniquely identifies the invoice|
|Invoice Currency||Conditional||This needs to be provided where the invoice is in foreign currency|
|Original Invoice Number (Credit Notes)||Recommended|
|Total Tax Amount per Tax Rate Applied||Recommended|
|Terms of Payment||Conditional|
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Canadian invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.