VAT & GST
Canada GST/HST export invoices and supporting records
Canadian exports can be zero-rated in defined circumstances. The invoice should contain enough information for the transaction value and tax status, while the supplier retains evidence that the export conditions were met.
Decision summary
- Invoice information requirements increase with transaction value.
- Zero-rated exports are taxable at 0%, not exempt supplies.
- Keep satisfactory export evidence and detailed records.
- Confirm GST/HST registration and destination rules for non-resident sales.
Match the invoice detail to the transaction
Canadian documentation requirements support the customer's input tax credit claim. Supplier identity, invoice date and amount are core details; GST/HST registration, recipient, description and payment terms become relevant based on the value and type of documentation.
For a zero-rated export, identify the supply clearly and show that GST/HST charged is 0% where appropriate. Do not use “exempt” when the supply is legally zero-rated, because the categories have different tax consequences.
Exported goods require proof of movement
Goods can be zero-rated when the supplier ships them outside Canada or when other statutory export conditions are met. The contract, carrier records, customs documents and delivery evidence should connect directly to the invoice.
If a purchaser takes possession in Canada, additional conditions apply. Consumption, alteration or delivery in Canada can change the result.
Exported services depend on the recipient and exclusions
Some services supplied to non-residents are zero-rated, subject to exclusions and factual tests. Services relating to Canadian real property, goods in Canada, litigation or other special categories may not qualify.
Identify who receives and benefits from the service, where relevant property is located and whether the non-resident is registered or carrying on business in Canada.
Keep the source records for six years in most cases
The Canada Revenue Agency generally requires GST/HST business records to be kept for six years from the end of the relevant year, with exceptions. Keep sales and purchase invoices, export evidence and calculations in a form that can be produced on request.
The invoice generator creates a customer document; it is not an accounting archive. Save the issued PDF and supporting records in the business's controlled record system.
Review point: Retention periods and acceptable electronic records can vary with circumstances and notices from the authority. Confirm the rule that applies to the business.
Common questions
Are Canadian exports exempt from GST/HST?
Qualifying exports are generally zero-rated, meaning taxable at 0%, rather than exempt. Conditions and evidence still apply.
Does every invoice need the customer's name?
CRA documentary requirements vary with the total sale value and the information needed to support input tax credits.
How long should GST/HST invoices be kept?
CRA guidance says records usually must be retained for six years from the end of the year concerned, though exceptions and longer directions can apply.
Primary sources
Use these current public sources to verify the treatment for your transaction.
- GST/HST on imports and exportsCanada Revenue Agency
- Input tax credit information requirementsCanada Revenue Agency
- GST/HST records to keepCanada Revenue Agency