British Columbia Invoice Template — GST + PST for BC Freelancers
British Columbia did not join the HST system like Ontario did. Instead, BC freelancers deal with two separate taxes: the federal Goods and Services Tax (GST) at 5%, and BC's Provincial Sales Tax (PST) at 7%. These must appear as separate line items on your invoice — you cannot combine them into one line. This guide explains how to apply both correctly, which services are PST-exempt, and provides a complete example invoice.
GST vs. PST in BC — Key Differences
| Feature | GST (Federal) | PST (BC Provincial) |
|---|---|---|
| Rate | 5% | 7% |
| Administered by | CRA (federal) | BC Ministry of Finance |
| Registration number | GST/HST BN: 123456789 RT0001 | BC PST number: PST-1234-5678 |
| Registration threshold | $30,000 taxable revenue | $10,000 BC revenue (for most goods sellers) |
| Applies to most services? | Yes | No — most services are PST-exempt |
| Input Tax Credits? | Yes | No — PST is a true cost for businesses |
Which Services Are PST-Exempt in BC?
This is the most important thing BC freelancers need to understand: most professional services are PST-exempt in BC. PST applies primarily to goods (physical products, software) and a narrow set of services. The following freelance services are generally NOT subject to BC PST:
- Consulting services (management, marketing, HR, IT strategy)
- Graphic design (if delivering digital files, not printed materials)
- Writing and editing
- Photography (the service itself — prints and albums may be taxable)
- Accounting and bookkeeping
- Legal services
- Most software development services
BC PST does apply to:
- Sales of goods (physical products)
- Software sold as a product (not SaaS)
- Telecommunication services
- Certain accommodation and rental services
Practical result for most BC freelancers: You only charge GST (5%) on your services. PST does not apply. You do not need a BC PST number unless you sell goods or one of the specifically PST-taxable services.
Example: BC Freelancer Invoice — GST Only (Most Services)
| Description | Amount |
|---|---|
| Website UX consulting — March 2026 (10 hours @ $130/hr) | $1,300.00 |
| Subtotal | $1,300.00 |
| GST 5% (BN: 667788990 RT0001) | $65.00 |
| PST: Not applicable — consulting services are PST-exempt in BC | $0.00 |
| Total Due | $1,365.00 |
When You Do Need to Show Both GST and PST
If your work involves selling goods alongside services — for example, a photographer selling physical prints, or a designer selling branded merchandise — the goods portion is subject to BC PST. In that case, show two separate tax lines:
Services subtotal: $1,200.00
GST 5%: $60.00
Physical prints (goods): $180.00
PST 7% (on prints only): $12.60
Total Due: $1,452.60Keep your BC PST number on file and include it on invoices where PST applies: PST Registration Number: PST-1234-5678.
Related Templates
- Ontario Invoice Template — HST 13% for comparison
- Alberta Invoice Template — GST only, no provincial tax
- Nova Scotia Invoice Template — HST 15%
- Canadian Freelance Invoice Template — national overview
- Contractor Invoice Template — BC construction invoicing