QST and Invoicing in Quebec
Guide • Canada • last updated October 2026
How QST works on invoices in Quebec, the combined GST and QST rate, when to register, and how to show both taxes correctly.
If you sell to customers in Quebec, you deal with QST on top of the federal GST. This guide covers what QST is, the combined rate, when to register, and how to show both taxes on an invoice. The Quebec sales tax calculator does the math for you.
What QST is
QST (in French, TVQ) is Quebec's provincial sales tax, administered by Revenu Quebec. It applies to most goods and services supplied in Quebec, in addition to the 5% federal GST. Together they are often called the combined sales tax.
The combined GST + QST rate
The GST is 5% and the QST is 9.975%, for a combined 14.975%. The QST is calculated on the price before GST, not on the GST itself. On an invoice you show the two taxes as separate lines so the client sees each amount.
Registering for QST
Businesses that make taxable supplies in Quebec generally must register for QST with Revenu Quebec once they pass the small-supplier threshold, and separately for GST/HST with the CRA. Once registered you collect both taxes, file returns, and claim input tax refunds on the QST you paid on business purchases.
Showing GST and QST on an invoice
Include your GST and QST registration numbers, show the subtotal, then a GST line and a QST line, then the total. Keeping them separate is required and makes your returns simpler.
A worked example
You invoice a Montreal client $500. GST at 5% is $25. QST at 9.975% is $49.88. The total is $574.88. You remit the $25 GST to the CRA and the $49.88 QST to Revenu Quebec, less any credits.
Common mistakes to avoid
- Calculating QST on the GST-included amount instead of the pre-GST price.
- Showing a single combined tax line instead of GST and QST separately.
- Registering for GST but forgetting QST, or the reverse.
Who has to charge QST
If you make taxable supplies in Quebec and pass the small-supplier threshold, you generally register with Revenu Quebec for QST and with the CRA for GST. Out-of-province and some foreign businesses that sell into Quebec can also have QST obligations under the specified-supplier rules. When you are unsure whether a sale is a Quebec supply, the place-of-supply tests decide it, so check them for your situation.
Claiming input tax refunds
Registered businesses can recover the QST they pay on eligible business purchases through input tax refunds, the QST equivalent of GST input tax credits. Keep every receipt that shows the QST paid, because Revenu Quebec can ask you to support a claim. You remit the QST you collected minus the refunds you are entitled to.
Filing QST returns
QST is filed and remitted to Revenu Quebec on a schedule it assigns, often aligned with your GST reporting period. File on time even when the balance is nil, and keep your GST and QST figures reconciled so the two returns agree. Setting aside collected tax as it comes in makes remittance routine rather than a scramble.
A Quebec invoicing checklist
- Show your GST and QST registration numbers.
- List the subtotal, then a GST line and a QST line, then the total.
- Calculate QST on the pre-GST price, not the GST-included amount.
- Keep records for both the CRA and Revenu Quebec.
Doing business with and outside Quebec
If you are based in Quebec but sell elsewhere in Canada, you charge the destination province's GST/HST, not QST, on those sales. If you are outside Quebec but sell into it, you may still have QST obligations under the specified-supplier rules. The place-of-supply tests decide which taxes apply, so check them whenever a sale crosses the provincial line.
Keeping GST and QST reconciled
Because you report GST to the CRA and QST to Revenu Quebec separately, your two sets of numbers need to agree. Track collected GST and QST in parallel, reconcile them each period, and keep the receipts that support your input tax credits and refunds. Software that calculates both on every Quebec invoice keeps the two returns consistent with far less effort.
French-language invoicing in Quebec
Quebec has strong French-language expectations in commerce, so providing invoices in French is good practice and often expected. Use the correct terms, facture for invoice, TPS for GST, and TVQ for QST, so the document reads naturally to a Quebec client and looks professional.
Frequently asked questions
What is the combined GST and QST rate in Quebec?
The GST is 5% and the QST is 9.975%, for a combined 14.975%. The QST is calculated on the price before GST, and both taxes are shown as separate lines on the invoice.
Do I need to register for QST separately from GST?
Yes. QST is administered by Revenu Quebec and GST/HST by the CRA, so you register and file with each separately once you pass the thresholds. If you make taxable supplies in Quebec you generally need both registrations.
Do I charge QST to clients outside Quebec?
No. You charge the destination province's GST/HST to clients outside Quebec, not QST. QST applies to supplies made in Quebec, so use the place-of-supply rules to decide which taxes apply to each sale.