GST/QST invoice in Quebec: fields and worked example

This page explains invoice presentation. To calculate another amount, use the GST/QST calculator.

Charging GST and QST in Quebec

If you're self-employed, a freelancer, or running a small business in Quebec, charging taxes correctly is essential. Incorrect invoices can lead to accounting issues and problems during tax reporting.

In Quebec, two main taxes apply:

• GST (Goods and Services Tax): 5%
• QST (Quebec Sales Tax): 9.975%

In this guide, you’ll learn when to apply them, how to calculate them step by step, and how to create a compliant invoice.

Quick links: GST QST calculator, invoice example, and payment terms guide.

When do you need to charge GST and QST?

You only charge GST and QST if you are registered for taxes. The general small-supplier threshold is tested in a single calendar quarter or over four consecutive calendar quarters.

• Over $30,000 in a single calendar quarter or over four consecutive calendar quarters: registration is generally required
• Under that threshold: registration is generally optional, but voluntary registration is still possible

If you are not registered, you must not add taxes to your invoices.

How to calculate GST and QST

Taxes are always calculated based on the subtotal, which is the amount before taxes. Here is the exact method used on Quebec invoices.

1. Calculate the subtotal

Multiply unit price by quantity for each item

2. Calculate GST (5%)

GST = subtotal × 0.05

3. Calculate QST (9.975%)

QST = subtotal × 0.09975. It is calculated separately, not on GST.

4. Example

5. Repeat for every line and sum GST and QST separately

You can then show total GST and total QST at the bottom of the invoice. Calculating each line separately helps when some items are zero-rated, exempt, or not taxable. If you charge taxes, show your registration numbers on the invoice.

To verify an amount quickly, use the GST/QST calculator before sending your invoice.

What a Quebec invoice must include

A compliant invoice must include several required elements.

• Business information
• Client information
• Service description
• Subtotal
• GST and QST separately
• Total amount
• Tax numbers

Official sources

For the official sources on this matter

Official source (CRA): canada.ca

Official source (Revenu Quebec): revenuquebec.ca

Canadian Invoice Tool

You can always create your own template and calculate taxes manually, but that often turns invoicing into work you postpone. JustInvoice.ca offers a free invoice generator with no account and no credit card required. The preview below shows the form; use the button to open the full generator.