Quebec Small-Supplier Invoice Without GST/QST Numbers

A Quebec self-employed worker who qualifies as a small supplier and is not registered for GST/QST can generally issue an invoice without collecting those taxes. The invoice should still look complete: identify the seller and client, describe the service, show the subtotal and total, provide payment terms, and avoid implying that tax was collected.

This is not a blanket rule for every worker or service. Registration can be voluntary, threshold timing matters, and some activities have special rules. Confirm your status with Revenu Québec before relying on a no-tax template.

Small-supplier starting point

The common threshold is $30,000 in worldwide taxable supplies made by you and associated persons in a given calendar quarter or over the four preceding calendar quarters. The calculation is based on taxable supplies before expenses and includes zero-rated supplies, with exclusions and special cases.

If you stay within the threshold and no exception applies, you are generally not required to register or collect GST and QST. You can choose to register voluntarily in some cases, but once registered you take on collection, return, and recordkeeping obligations.

Read the current Revenu Québec small-supplier guidance.

Example no-tax invoice

Seller

Alex Tremblay — independent translator

Montreal, QC

alex@example.ca | 514-555-0177

Client: Atelier du Centre inc.

Invoice: AT-2026-014

Date: July 14, 2026

Due: July 29, 2026

Payment by Interac e-Transfer to alex@example.ca. Include AT-2026-014.

You can omit the zero tax rows or include a short factual note such as “Supplier not registered for GST/QST.” Do not write “tax exempt” unless the supply itself is legally exempt; a non-registered small supplier and an exempt supply are not the same thing.

What not to put on the invoice

• A made-up GST or QST registration number.
• Another business's number.
• GST/QST included in the price when no tax was collected.
• “Tax exempt” without knowing the supply's classification.
• A false corporation suffix.
• A social insurance number.

The client may ask for a tax number as part of its vendor process. Explain your actual status instead of changing the invoice to satisfy a checklist incorrectly.

Invoice or receipt when you do not have tax numbers

A receipt confirms that payment was received; it does not create a GST/QST registration number. If you are a non-registered small supplier, identify your business, the customer, the service, the amount paid, the payment date, and the related invoice. Keep the GST/QST numbers off the document and use a factual note such as “Supplier not registered for GST/QST” when clarification helps.

A customer's bookkeeping form may ask for a tax number by default. That request does not authorize you to invent one or use another business's number. Ask the customer to record your actual small-supplier status, and confirm unusual documentation requests with Revenu Québec.

Monitor the threshold actively

Track taxable supplies by calendar quarter, not only the annual income on your tax return. A single large contract can cause you to exceed $30,000 in one quarter, and the effective registration timing differs from exceeding the threshold over multiple quarters.

Set a monthly review before you approach the limit. Keep quotes, invoices, credit notes, and sales records. If you expect rapid growth, discuss voluntary registration and pricing with an accountant before signing client agreements.

When registration changes

After registration becomes effective, update the business profile, add the assigned numbers, apply GST and QST to taxable supplies from the correct date, and keep the taxes separate from your operating cash. Do not retroactively alter older invoices unless the rules require a correction.

Use GST/QST Guide for Self-Employed Workers in Quebec for registration context and GST Invoice Example Canada: Sample With Registration Number for the registered format.

Build the PDF

Create the invoice in invoice generator, leave taxes off when that accurately reflects your status, and retain the PDF with the client agreement and payment record. Just Invoice is built in Canada with Quebec GST/QST fields that can be used when registration begins.

Should I write “tax exempt” on every no-tax invoice?

R: No. Non-registration and an exempt supply are different. A factual note about not being registered is clearer.

Does the $30,000 threshold mean annual profit?

R: No. It generally concerns worldwide taxable supplies before expenses and has quarter-based tests.

Can I voluntarily register below $30,000?

R: Often yes for eligible taxable activities, but confirm the obligations and consequences first.