Canadian Revenue Agency (CRA)
Electronic invoicing in Canada
Characteristics of electronic invoicing in Canada
There is currently no requirement or legislation regarding electronic invoicing in Canada. However, the Canadian government is trying to promote its use among businesses.
E-invoicing is permitted but not mandatory. However, in 2018, the government announced that all public body providers should be able to receive e-Invoices.
In 2017, the government of Canada formally adopted the use of the UBL format as the national format.
Invoices sent in electronic format must be stored for 6 years, ensuring their integrity and authenticity.