Canada
Canada has essentially no e-invoicing regime - no mandate, no Peppol Authority, not even a Canadian identifier scheme. Canadian businesses meet e-invoicing through their trading partners' obligations abroad.
Profile last verified 2026-10
At a glance
Fully served today with standard Peppol connectivity - Canada has no e-invoicing authority, no accreditation and no local requirements, so nothing extra is needed.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- No mandate, no consultation, no timeline - e-invoicing is entirely voluntary
- B2G e-invoicing
- No federal e-invoicing mandate - federal procurement runs on the CanadaBuys platform (SAP Ariba), and invoicing follows the instructions in each contract
- Formats
- Peppol BIS Billing 3.0 - the network convention for Canadian participants; no national standard exists
- Peppol identifier schemes
0060D-U-N-S NumberThe scheme Canadian participants use most - Canada has no Peppol scheme of its own, and the CRA Business Number cannot be used for addressing0088Global Location Number (GLN)Common for retail and consumer-goods groups that already hold GS1 numbers - sender and receiver agree which identifier to use- E-reporting
- None at federal level - GST/HST runs on periodic returns. Québec requires restaurants and taxis to send each sale to Revenu Québec through certified sales recording systems, a sector measure outside Peppol
Mandate timeline
How Recommand serves Canada
- Served today with standard Peppol connectivity - there is no Canadian authority, accreditation or local format to comply with
- Address Canadian counterparties by DUNS (0060) or GLN (0088) - the platform handles registration and lookup
- The realistic use case is cross-border: European operations invoicing Canadian subsidiaries and counterparties over one network
- Group companies in European mandate countries can be served on the same account, each under its own country's rules, with nothing to set up for Canada itself
Frequently asked questions
01Is e-invoicing mandatory in Canada?
No. Canada has no e-invoicing mandate at any level and none has been announced. Federal procurement runs on the CanadaBuys platform (SAP Ariba), and suppliers invoice as their contract specifies - that is procurement practice, not a tax mandate. Between businesses, e-invoicing is entirely voluntary.
02Will Canada introduce an e-invoicing mandate?
There is no proposal and no timeline. The Canada Revenue Agency's 2025-26 plan commits to evaluating how e-invoicing could improve GST/HST compliance between businesses, but that is an evaluation, not a decision, and no consultation has been opened. The first real signal would be a government consultation, and none is pending.
03How do I address a Canadian company on Peppol?
Canada has no identifier scheme of its own in the Peppol code lists - the CRA Business Number cannot be used. In practice, Canadian participants register under an international scheme, most often DUNS (0060) or the Global Location Number (0088), agreed between the trading partners. Recommand handles registration and lookup once the identifier is chosen.
04Why would a Canadian business adopt e-invoicing now?
Because your counterparties increasingly must invoice electronically under their own laws. Europe's mandates phase in through 2026-2030 for businesses established there, so European customers and subsidiaries increasingly work with structured e-invoices. One Peppol connection makes a Canadian exporter reachable by those European counterparties and lets it send to them - with no Canadian obligation to worry about.
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