Invoicing in Québec: the required information (GST, QST and Bill 96) in 2026

In Québec, an invoice is both an accounting record and a tax document. Since Bill 96, it must also follow the Charter of the French Language. Here is what it must contain and how to calculate the taxes, with a worked example.

1. Required details

For a client to claim input tax credits (ITCs and ITRs), Revenu Québec and the CRA require your invoice to include certain details, which vary with the amount:

• your name (or business name) and your address;
• the invoice date and a unique number (sequential, as good practice);
• the client’s name (required from $500);
• a sufficient description of the goods or services;
• the amount before tax, then GST and QST on separate lines, then the total;
• your registration numbers for GST (format 123456789 RT0001) and QST (1234567890 TQ0001), if you are registered;
• the payment terms (due date, method).

2. Calculating the taxes, with no trap

Both taxes are calculated on the same amount: the price before tax. Since 2013, QST has not been applied “on top of GST”.

A discount applies before taxes. Round each tax to the nearest cent, separately.

3. Outside Québec and outside Canada

The tax depends on where your client is, not where you are. A client in Ontario pays 13% HST; in Alberta, only the 5% GST; in British Columbia, 5% GST + 7% PST. A client outside Canada generally pays neither GST nor QST (a zero-rated supply), but keep proof that the client is a non-resident.

4. What Bill 96 changes for your invoices

Section 57 of the Charter of the French Language requires invoices, receipts and acquittances to be written in French. A version in another language may be added, but the French must be at least equivalent. In practice: “Facture”, “Sous-total”, “Échéance”, “Payée”, item descriptions in French, and Québec-style number formatting (1 234,56 $, not $1,234.56).

5. The four most common mistakes

1. Non-sequential numbering (2026-001, then 2026-003): an auditor will see a missing invoice.
2. Taxes calculated in cascade (QST on the amount including GST): the client pays too much, and it is not legal.
3. Missing tax numbers when you are registered: your client cannot recover their credits and will call you about it.
4. An English-only invoice to a Québec client: contrary to Bill 96 since 2022.

6. A complete example invoice (in French)

Atelier Boréal inc., Montréal (Québec) · N° TPS 123456789 RT0001 · N° TVQ 1234567890 TQ0001
Facture n° 2026-0042 · Date : 2 octobre 2026 · Échéance : 1^er novembre 2026
Facturé à : Boulangerie Le Pain Doré, Montréal (Québec)

Conditions : paiement dû dans les 30 jours, virement Interac accepté.

7. Word, Excel or a dedicated tool?

A Word template works for three invoices a year. Beyond that, you recalculate the taxes, look for the last number and redo the layout every time. Online invoicing software does the job too: compare where your data is hosted and what it costs over a full year, including the months when you send no invoices. Somewhere in between, a local tool that calculates, numbers and exports to PDF suits many freelancers.

Need a custom solution (branded emails, advanced automations, adding your own text and notices)? Send a request.