What must a GST/HST invoice include and when do I have to register?

Registration thresholds:

• Canada: $30,000 CAD in taxable supplies over any 4 consecutive calendar quarters
• UK: £90,000 in taxable turnover in the previous 12 months (2026)
• Australia: $75,000 AUD in annual taxable supplies

Voluntary registration is allowed before these thresholds — the main benefit is claiming input tax credits (ITCs) on business expenses.

Mandatory fields for a Canadian GST/HST invoice over $150 CAD:

1. Your legal business name
2. GST/HST registration number (Business Number with RT suffix, e.g., 123456789 RT0001)
3. Invoice date
4. Sequential invoice number
5. Recipient name and address
6. Description of the supply
7. Amount before tax
8. GST/HST rate applied
9. GST/HST amount (shown separately)

Missing your BN means the client cannot claim their input tax credit — they will ask you to reissue the invoice.

Simplified vs full invoice: under $30: no BN required; $30–$150: simplified invoice (supplier name, BN, date, total, tax statement); over $150: full invoice with all 9 fields.

UK VAT full invoice (13 mandatory fields): "VAT Invoice" heading, your name/address, VAT registration number, sequential invoice number, invoice date, supply date, client name/address, client VAT number, description, net amount, VAT rate, VAT amount, gross total. Making Tax Digital (MTD) requires digital record-keeping and quarterly submissions via compatible software.

International clients: services exported to non-residents outside Canada are generally zero-rated (0% GST/HST) — you don't charge the US client Canadian tax. However, services physically performed in Canada are taxable. UK freelancers billing non-UK businesses: usually outside scope of UK VAT (place of supply rules).

In ExpenseBot: Canadian receipts have the tax amount extracted and tracked separately for ITC calculation. The GST/HST and T2125 Schedule A exports show ITC-eligible amounts ready for filing.

See also: GST/HST VAT Invoice Guide | Expense Tracker Canada