E-invoicing model:
  • Post Audit
Mandatory file format:
  • No Mandatory Format
B2G requirements:
  • N/A
Archiving requirements:
  • 6 Year Period
  • Not Required


Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Compliance is complicated

Want to learn more about how Tungsten Network makes the process of staying compliant easier?



  • VAT/G(S)ST rate information
GST / HST exemption for crypto mining Canada has announced that income for mining and forging of digital currencies will no longer be subject to the 5% GST / HST.  


  • VAT/G(S)ST rate information
Quebec sales tax on digital services for non-residents In what is a first amongst all Canadian provinces, Quebec will now start to impose its local tax, the Quebec Sales tax (QST) on non-resident digital providers of services to its customers. Other taxes deployed in other Canadian provinces are yet to follow suit.    The QST rate is currently set as 9.976%.   Canada is a compliant territory for Tungsten Network and we will follow e-invoicing developments in the country.     


  • Other applicable taxes
Proposed tax rate reduction for zero-emission technology manufacturers In the federal budget in Canada, there is a proposal for a temporary reduction in corporate income tax for any entities that qualify as zero-emission technology manufacturers. This is currently being discussed, and draft legislation to this effect has already been included in a package of draft legislative proposals on 4 February 2022 by the Department of Finance.


  • Other applicable taxes
New Digital Tax Act Canada’s department of Finance has released a draft of the Digital Services Tax Act (DSTA). This Act covers a wide array of entities- both residents and non-residents who engage with online users in Canada. The tax is proposed to be set at 3%, and it is expected that this will become payable in 2024, in respect of revenues earned from January 2022. As this is a draft only, dates are provisional, and we can expect more concrete information in the coming months.


  • VAT/G(S)ST rate information
GST / HST tax changes

From 1 July 2021, Canada’s GST / HST rules have changed around how tax is applied to online sales from non-resident digital businesses. These changes were implemented as GST / HST was often not being collected on online purchases from non-resident vendors.

Therefore, from 1st July 2021, any foreign suppliers of digital services to consumers based in Canada will be required to register for GST / HST and to collect and remit any tax to the Canada Revenue Agency (CRA).