ClockoutFree british columbia gst + pst invoice template you can download and customize
A BC-compliant invoice template with 5% GST and 7% PST calculated separately, with dual program-account numbers and place-of-supply handling.
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From
Your Name
Invoice
INV-001
Bill to
Client Name
Issued
2026-05-18
Due
2026-06-02
Terms
Net 15
| Description | Qty | Rate | Amount |
|---|---|---|---|
| — | 1 | — | $0.00 |
Edit the fields below — the preview and PDF update in real time.
Edit your invoice
From (your details)
Bill to (client)
Invoice #
Issue date
Due date
Terms
Line items
Description
Qty
Rate ($)
Amount
$0.00
Tax %
Notes
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What this template includes
Every field you need for a professional british columbia gst pst invoice.
Business name, address, and contact information
Client name and billing address
Unique invoice number
Invoice date and payment due date
Itemized line items with description, quantity, rate, and amount
Subtotal, tax (if applicable), and total due
Payment terms and accepted methods
Notes or special instructions
GST registration number (RT0001)
BC PST registration number (if applicable)
5% GST shown separately
7% PST shown separately (if taxable supply)
Total tax (GST + PST)
Best for: British Columbia freelancers, consultants, and small businesses subject to GST and PST
When to use this template
Use this template if you're invoicing from British Columbia or invoicing a BC client. BC uses a GST + PST structure (not HST) — you charge the federal 5% GST and the provincial 7% PST as separate lines. BC PST has historically applied to a narrower set of supplies than QST or HST does — primarily tangible goods, telecommunications, accommodation, and certain enumerated services — while most professional services (consulting, design, writing, web development, marketing) have been PST-exempt. That scope is changing on October 1, 2026 (see next section). The template structure shows when PST applies versus when only GST is charged.
BC PST expansion to professional services (effective October 1, 2026)
BC Budget 2026 expands PST to several professional service categories effective October 1, 2026. PST at 7% will newly apply to: accounting services (including bookkeeping and assurance), architectural services, engineering and geoscience services, security services (including private investigation), and non-residential real estate services (trading, rental property management, strata management). For architectural, engineering, and geoscience services, PST applies to 30% of the purchase price (not 100%). Providers of these services who aren't already PST-registered must register before charging — registration is open up to six months before the first taxable sale (so April 1, 2026 onward). Verify the most current rules at gov.bc.ca/pst before billing PST-newly-taxable services. Other professional services (management consulting, marketing, writing, design, web development) remain PST-exempt.
When BC PST applies (current and post-October-2026)
Currently PST-taxable: tangible personal property (physical goods), telecommunications services, accommodation, certain software-as-a-service configurations, legal services in some contexts. Currently PST-exempt for most freelancers: management consulting, design, writing, copywriting, web development as a service, marketing, advisory. From October 1, 2026: add accounting/bookkeeping, architectural, engineering/geoscience (30% basis), security, and non-residential real estate services to the taxable list. Practical implication: if you're a BC accountant or bookkeeper, plan now for PST registration. If you're a design or marketing freelancer, your invoices stay GST-only. When in doubt, check the BC PST act schedule and current notices at gov.bc.ca/pst.
BC PST registration
PST registration in BC is required for businesses selling PST-taxable goods or services in BC with more than $10,000 in such sales annually — a lower threshold than the federal $30,000 GST threshold. Register through eTaxBC. PST registration numbers are issued separately from your CRA business number. BC PST returns are filed monthly, quarterly, or annually depending on your remittance amount, separately from GST/HST returns. For service categories newly added to PST scope on October 1, 2026 (accounting, architectural, engineering, security, non-residential real estate), the BC government allows registration up to six months in advance — so any newly-affected freelancer should be PST-registered by October 1, 2026 at the latest.
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Questions, answered
Frequently asked questions
Do I charge BC PST as a freelancer?
It depends on your service type and the date. Currently (through September 30, 2026), most professional services like consulting, design, writing, marketing, and web development are PST-exempt — those freelancers charge 5% GST only on BC invoices. Effective October 1, 2026, BC adds accounting, bookkeeping, architectural, engineering, security, and non-residential real estate services to the PST-taxable list at 7% PST. If you provide physical goods, telecommunications, accommodation, or one of the newly-taxable service categories, you charge both 5% GST and 7% PST. Verify your specific service type at gov.bc.ca/pst before invoicing.
What is the BC PST rate?
BC PST is 7% on taxable supplies. Combined with the 5% federal GST, BC's total sales tax on PST-taxable items is 12% — slightly less than Ontario's 13% HST and significantly less than Quebec's 14.975% (GST + QST). The 7% PST has been BC's rate since 2013 when the province returned to the GST + PST structure after the 2011 HST referendum. Architectural, engineering, and geoscience services billed after October 1, 2026 apply PST to only 30% of the purchase price (an effective rate of 2.1% on the full invoice for those services).
Why does BC use GST + PST instead of HST?
BC implemented HST in 2010 but reverted to the GST + PST structure in 2013 after a 2011 province-wide referendum rejected the HST. Politically, BC voters preferred the more visible separation between federal and provincial taxes and the narrower taxable base of the old PST system (which exempted many services that HST taxed). Practically, this means BC invoices need two tax lines when both apply, dual registration when selling PST-taxable goods or services, and separate PST returns to the province.
What's the threshold for BC PST registration?
$10,000 in PST-taxable sales annually — much lower than the federal $30,000 GST threshold. The threshold applies only if your supplies are PST-taxable. If your services remain PST-exempt (most consulting, design, writing, marketing, web development), you don't need PST registration regardless of revenue. From October 1, 2026, BC freelancers in accounting, architectural, engineering, security, or non-residential real estate services must register if they expect to exceed the $10,000 PST-taxable threshold — registration is available now (up to six months pre-effective-date) through eTaxBC.
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