E-invoicing for B2B transactions is permitted but not yet mandatory in Canada. However, in the last years the Canadian government has been promoting e-invoicing and has introduced certain requirements.
In 2018, it introduced a requirement for all federal suppliers to accept e-invoices and exchange e-invoices in public procurement through the PEPPOL network.
In 2021, it set up a task force within the Canadian Revenue Agency (CRA) to study the feasibility of a B2B e-invoicing mandate in Canada.
Source: SOVOS
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