Canada does not have a VAT in the European sense. The closest equivalent is the federal GST/HST, plus the QST in Quebec. When a foreign supplier, platform or form asks for a "VAT number", it usually means your GST/HST number: your 9-digit business number followed by RT0001. When you ship to Europe or the UK, it is often the recipient, not you, who has to provide an EORI or local VAT number.
Does Canada have a VAT?
Not by that name. VAT (value-added tax) is the system used in the European Union, the United Kingdom and many other countries. Canada uses the federal GST (goods and services tax), the HST (harmonized sales tax) in provinces that merged their tax with the GST, and separate provincial taxes elsewhere, such as the QST in Quebec.
GST/HST works on the same principle as a VAT: each registered business collects the tax on its sales and recovers the tax it paid on its purchases. That is why foreign systems often treat it as the Canadian equivalent of a VAT.
Which number do you give when asked for a VAT number?
In most cases, your GST/HST number. It has 15 characters: the 9 digits of your business number (BN), the letters RT and a 4-digit reference, for example 123456789 RT0001. If your business is not registered for GST/HST, you do not have this number, and it is better to say so than to make up a value.
| Identifier | Issued by | Format | When it is asked for |
|---|---|---|---|
| GST/HST number | CRA (or Revenu Québec) | BN + RT0001 | A supplier or platform "VAT / Tax ID" field |
| QST number | Revenu Québec | 10 digits + TQ0001 | Quebec invoices, alongside GST |
| Import-export account | CRA | BN + RM0001 | Canadian customs declarations |
| EORI number | Customs in an EU country or the UK | Country code + identifier | Clearing goods into the EU or the UK |
| EU or UK VAT number | That country's tax authority | Country code + digits | A business registered for VAT in that country |
Our GST number guide explains the format in detail, and our guide on business numbers for shipping to the USA covers the RM account on the customs side.
Shipping to Europe or the UK: EORI and VAT
When a parcel enters the European Union or the UK, import VAT is generally collected at the border, at the destination country's rate. By default the recipient pays it, along with any duties and the carrier's clearance fees.
- Consumer recipient: they usually have no EORI or VAT number. The carrier contacts them to pay before delivery, unless you prepay duties and taxes.
- Business recipient: they import under their own EORI number, and often their VAT number. Ask for them before you buy the label to avoid a held parcel.
- Regular sales to EU consumers: the Import One-Stop Shop (IOSS) lets you, where conditions are met, collect VAT at the time of sale. It is an EU registration, separate from your GST/HST.
- You, the Canadian shipper: you generally do not need a foreign VAT number for an occasional shipment. That can change if you sell at volume into a given country.
VAT, EORI and IOSS rules vary by country and change often. This guide is not tax advice: confirm the requirements with the destination country's customs authority or the European Commission, talk to your accountant, and check the total price and duty payment options at the quote step.
Where the number goes on your documents
On a commercial invoice, the shipper's "Tax ID" or "VAT" box generally takes your GST/HST number if you have one. The recipient's box takes their EORI or local VAT number. The two are not interchangeable: a Canadian number does not replace an EORI on arrival.
For small postal shipments, the CN22 and CN23 forms also have room for these references. Our CN22 vs CN23 guide explains which one to use.
Compare carriers on MesColis
In MesColis, the package step of an international shipment has an optional "EORI / Tax ID" field for shipments to the UK and the EU. With a free account, no contract and no minimum volume, you compare the carriers that serve your lane side by side, plus the option to prepay duties and taxes where it is offered, before you buy the label.