Electronic Invoicing in Canada
Is e-invoicing mandatory in Canada ?
While e-invoicing is legal and may be used, it is not required by law or otherwise mandatory.
Who is affected?
As there is no e-invoicing mandate or regulation in place, no businesses are currently required to comply. However, any company may choose to invoice electronically.
Compliance requirements
E-invoicing in Canada is voluntary.
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Key Deadlines
There are no specific mandatory deadlines, as e-invoicing is voluntary.
Standards & Platforms
Platforms
There is no designated platform for routing invoices in Canada.
What formats are required in Canada?
Canada accepts various invoicing methods and formats, including paper, PDF, structured electronic formats, and portal key-in invoices.
Archiving in Canada
What are the archiving requirement in Canada?
Digital archiving of sent and received invoices is allowed. The default retention period is seven years. Archiving must ensure the readability, integrity, and authenticity of stored invoices, in accordance with the Canada Revenue Agency.
Legal invoice
- For suppliers: The legal invoice is the version sent to the recipient, in the format in which it is received. If sent by email, the email is considered part of the legal invoice.
- For buyers: The legal invoice is the version received from the supplier, in the format sent. If sent by email, the email is considered part of the legal invoice.
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Key Actions
- Encourage transition to e-invoicing – Promote a shift from paper to structured electronic invoicing to improve efficiency.
- Support complexity – Ensure your systems can handle a range of formats (paper, PDF, electronic) as both a buyer and supplier.
Canadian E-Invoicing and Archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Legal, not mandatory | Moving towards an e-invoicing system |
| B2B | Voluntary | – |
Supplier requirement: Canadian suppliers are encouraged to issue invoices in a structured electronic format but may choose any format agreed upon with the buyer.
Buyer requirement: Canadian buyers are encouraged to have the capability to receive e-invoices. While not mandatory, they must ensure accurate, secure, and compliant handling and storage of invoice data.
Archiving requirement: Both suppliers and buyers must archive invoices—in the format received—for a minimum of seven years. Archives must preserve the readability, integrity, and authenticity of the invoices.
