- Applies to: Quebec, Canada
- Contractors & trades
- ✓ Verified Nov 2, 2026 · 2 official sources
Investopedia Billing Standard · Professional Invoicing & Receipts
For independent contractors and freelancers mastering "Soumission Gratuite Entrepreneur & Devis Travailleur Autonome Québec (2026)", a compliant invoice requires a unique sequential invoice number, legal business/TIN details, itemized scope deliverables, an explicit due date (Due on Receipt or Net 15), and stated late-payment interest terms.
Key Takeaways
- Corporate AP Compliance: When invoicing a company, always match their Purchase Order (PO) number, submit a signed IRS Form W-9 upfront, and specify Net 15 or Net 30 ACH payment details.
- 3-to-7 Year Retention Rule (26 U.S.C. § 6501): Keep all issued client invoices, deposit records, and expense receipts for at least 3 years from tax filing (6 years if underreporting >25%; 7 years for bad-debt write-offs).
- Cash-Flow Velocity: Invoices sent within 24 hours of milestone completion with clear itemization and late-fee disclosures (1.5%/mo) get paid 2.4x faster than unitemized summary bills.
“You must keep your business records—including invoices, receipts, bank statements, and canceled checks—for as long as they may be needed for the administration of any provision of the Internal Revenue Code, generally at least 3 to 7 years.”
Soumission Gratuite Entrepreneur & Devis Travailleur Autonome Québec (2026): Règles RBQ, TPS/TVQ & Modèle
Short answer: Under the Civil Code of Québec (articles 2106 to 2109) and Régie du bâtiment du Québec (RBQ) rules, a soumission gratuite entrepreneur or devis travailleur autonome must distinguish between an estimate (contrat sur estimation) and a fixed-price quote (contrat à forfait), display your 10-digit RBQ licence number on construction bids, and state whether 5% GST (TPS) and 9.975% QST (TVQ — 14.975% combined) apply before converting to a facture entrepreneur.
⚡ Outil Soumission Gratuite Entrepreneur, Devis & Logiciel Facture Travailleur Autonome (Québec 2026): Préparez votre soumission gratuite entrepreneur (devis travailleur autonome) avec calcul TPS (5 %) + TVQ (9,975 %) et conversion en 1 clic vers une facture gratuite travailleur autonome ou facture entrepreneur dans le Générateur de Soumission et Facture (CAD), ou téléchargez Keel: Logiciel Facture Travailleur Autonome sur l’App Store (
0 $/mois) — with 5 Free Saves in your iCloud Web Workspace (or click 🔗 Embed / CSV Template).
In Québec, the document you send before starting a renovation, electrical upgrade, plumbing rough-in, roofing job, or consulting mandate carries binding legal weight under the Civil Code of Québec (CCQ), the Office de la protection du consommateur (OPC), the Régie du bâtiment du Québec (RBQ), and Revenu Québec. Choosing the wrong wording on your soumission or devis can lock you into absorbing material price increases or trigger a dispute when you convert the quote into your final invoice (facture travailleur autonome).
For related Québec tax and licensing rules, see our Calcul TPS TVQ Québec (14.975%) & Form FPZ-500-V Guide, Impôt Travailleur Autonome Québec (< 30 000 $) & Formulaire TP-80-V Guide, Quebec Contractor License Requirements (RBQ), and Quebec Sales Tax for Contractors.
Quelle est la différence entre une soumission à forfait, un devis (estimation) et un contrat à prix coûtant majoré au Québec?
Articles 2106 to 2109 of the Civil Code of Québec recognize three distinct pricing structures for a contract of enterprise or for services (contrat d’entreprise ou de service). Every soumission gratuite entrepreneur or devis travailleur autonome should explicitly state which of the three applies before the client signs.
| Type of Québec Quote (Type de soumission / devis) | Civil Code Rule (Code civil du Québec) | Can the Contractor Increase the Price? | Best Trade & Freelance Use Case |
|---|---|---|---|
| 1. Fixed-Price Quote (Contrat à forfait — Prix ferme) | CCQ art. 2109: The price is fixed in advance and remains unchanged even if labour or materials cost more than expected. | No, unless the client signs a written change order (avenant / ordre de changement) modifying the scope of work. | Bathroom/kitchen remodels with locked material specs, roofing replacements, standard electrical panels, fixed-scope consulting. |
| 2. Estimate (Contrat sur estimation / Devis estimatif) | CCQ art. 2107: The contractor provides an approximate estimate; any upward adjustment is restricted to unforeseeable costs at the time of the estimate. | Only for unforeseeable conditions hidden at the time of inspection, and you must notify the client immediately before continuing. | Opening walls in older Montréal duplexes, excavation where rock/water conditions are unknown, diagnostic service work. |
| 3. Cost-Plus / Time & Materials (Prix selon la valeur des travaux / Temps et matériel) | CCQ art. 2108: Billed according to actual hours worked and materials supplied at agreed hourly rates and markups. | You must give the client an itemized statement of hours and material receipts upon request. | Emergency plumbing/HVAC calls, custom carpentry changes, hourly IT/design travailleur autonome mandates. |
If your template simply says “Soumission” without specifying whether the total is a prix forfaitaire (ferme) or an estimation approximative, Québec courts and the Office de la protection du consommateur (OPC) frequently interpret an unqualified total on a residential consumer quote as a binding fixed price unless unforeseeable hidden conditions are documented in writing.
Quelles sont les mentions obligatoires sur une soumission d’entrepreneur (RBQ) ou un devis de travailleur autonome au Québec?
Whether you use a spreadsheet or a dedicated logiciel facture travailleur autonome, a compliant Québec quote (soumission) should contain ten essential elements so it converts seamlessly into a Revenu Québec tax invoice without re-typing:
| # | Mandatory / Recommended Field (Mention sur la soumission ou le devis) | Legal Authority (RBQ / Revenu Québec / OPC) | Why It Matters in Practice |
|---|---|---|---|
| 1 | Document Title & Quote Number (Soumission n° / Devis n°) | CCQ art. 2106 · Revenu Québec audit trail | Links the signed quote directly to progress invoices (factures d’acompte) and change orders (avenants). |
| 2 | Issue Date & Validity Period (Date d’émission et durée de validité) | CCQ art. 1390 (Offer with a term, e.g., Valide 15 ou 30 jours) | Protects you against lumber, copper, or supplier price spikes if a client waits two months to accept. |
| 3 | Contractor Legal Name, NEQ & Address | Registraire des entreprises du Québec (REQ) | Required on all commercial and consumer contracts if registered with an NEQ (Numéro d’entreprise du Québec). |
| 4 | RBQ Licence Number (XXXX-XXXX-XX) | Loi sur le bâtiment & RBQ Regulation | Mandatory on every construction bid, contract, estimate, and invoice in Québec. |
| 5 | Client Name, Jobsite Address & Contact | CCQ art. 2726 (Construction hypothec jobsite identification) | Identifies the exact immovable property (immeuble) where the work is performed. |
| 6 | Detailed Scope of Work & Exclusions (Description des travaux et exclusions) | CCQ art. 2107 & 2109 | Defines exactly what is included so any extra work triggers a signed paid variation (avenant). |
| 7 | Deposit & Progress Draw Schedule (Acompte et échéancier de paiement) | OPC (Itinerant merchant rules if signed at client’s home) | E.g., 30% à la signature, 40% au début des travaux, 30% à la fin des travaux. |
| 8 | Subtotal Before Taxes (Sous-total avant taxes) | Revenu Québec Form FPZ-500-V (Line 101) | Base amount for calculating both 5% GST and 9.975% QST. |
| 9 | Separate TPS (5%) & TVQ (9.975%) Lines + Registration Numbers | Revenu Québec CTI/RTI rules (RT and TQ numbers) | Or explicit “Petit fournisseur (< 30 000 $) — TPS/TVQ non applicables” note if unregistered. |
| 10 | Client Acceptance Signature & Date (Bon pour accord — Signature et date) | CCQ art. 1386 & 2109 | Turns the quote into an enforceable contract before you order materials. |
Comment calculer la TPS (5 %), la TVQ (9,975 %) et les acomptes sur une soumission au Québec?
When preparing a soumission gratuite entrepreneur or devis travailleur autonome, always show the pre-tax subtotal first, then calculate 5% GST (TPS) and 9.975% QST (TVQ) separately on that pre-tax subtotal (Total = Sous-total × 1.14975).
| Project Stage (Étape du chantier ou mandat) | Share of Contract | Pre-Tax Amount (Hors taxes) | 5% GST (TPS 5 %) | 9.975% QST (TVQ 9,975 %) | Total Payable (Total taxes incluses) |
|---|---|---|---|---|---|
| Full Renovation Soumission (Total Quote) | 100% | $8,000.00 | $400.00 | $798.00 | $9,198.00 |
| Draw 1 — Deposit at Signature (Acompte 30 %) | 30% | $2,400.00 | $120.00 | $239.40 | $2,759.40 |
| Draw 2 — Rough-In Complete (Mi-chantier 40 %) | 40% | $3,200.00 | $160.00 | $319.20 | $3,679.20 |
| Draw 3 — Completion Invoice (Solde final 30 %) | 30% | $2,400.00 | $120.00 | $239.40 | $2,759.40 |
Under Revenu Québec rules for Form FPZ-500-V, a quote (soumission or devis) itself does not trigger GST or QST liability. However, the moment you convert a deposit or progress draw into an invoice (facture d’acompte) or receive the deposit payment — whichever comes first — the 5% TPS ($120.00) and 9.975% TVQ ($239.40) on that draw must be reported in your current FPZ-500-V reporting period (Lines 103 and 203).
Comment gérer les avenants (changements de travaux) et la retenue contractuelle de 10 % au Québec?
Two clauses protect both your profit margin and your legal hypothec rights (hypothèque légale de la construction, CCQ art. 2724) on Québec residential and commercial projects:
- Written Change Orders (Avenant au contrat / Ordre de changement): Under CCQ art. 2109, if a fixed-price contract (contrat à forfait) is signed and the homeowner asks for upgraded tile, extra recessed lighting, or structural framing changes, the contractor cannot claim the extra cost unless the modification and its price (plus 5% TPS and 9.975% TVQ) are documented and accepted. In Keel, you can add a numbered variation line directly to the job and send an updated PDF before picking up the tools.
- Contractual Holdback (Retenue contractuelle de 10 %): On commercial subcontracts and larger residential projects in Québec, general contractors or property owners frequently withhold 10% until the end of the 30-day legal construction hypothec period following la fin des travaux (completion of the work). Always show the gross work completed, the 5% TPS and 9.975% TVQ, and the 10% holdback amount clearly on your progress invoice.
Comment passer d’une soumission acceptée à une facture travailleur autonome (TP-80-V & FPZ-500-V)?
Once your client signs the soumission or devis, converting it into a facture gratuite travailleur autonome feeds two separate tax filings at year-end:
- Consumption Taxes (
Formulaire FPZ-500-V— Revenu Québec):- Every dollar of pre-tax revenue billed on your invoices feeds Line 101 (Fournitures).
- Every dollar of 5% TPS and 9.975% TVQ billed feeds Line 103 and Line 203, offset by the CTI (Line 106) and RTI (Line 206) paid on your material and fuel receipts.
- Income Tax & Social Contributions (
Formulaire TP-80-Vat Revenu Québec +Form T2125at the CRA):- You report your pre-tax invoice revenue (excluding GST and QST if you are registered) on Line 101 of Form TP-80-V (Revenus et dépenses d’entreprise ou de profession) and on federal Form T2125.
- Keeping job receipts and vehicle mileage (
$0.73/kmfirst 5,000 km /$0.67/kmthereafter in 2026) attached to each project reduces your net business profit — which lowers not only your Québec and federal income tax, but also your 12.8% RRQ (QPP), 0.878% RQAP (QPIP), and FSS contributions.
Comment Keel simplifie vos soumissions, devis et factures TPS/TVQ sur iPhone?
For a Québec contractor or travailleur autonome, re-typing a quote into a separate invoicing app wastes evening hours and introduces TPS/TVQ rounding errors:
- 1-Tap Soumission to Facture Conversion: Create your bilingual quote (soumission or devis) on the jobsite with 5% TPS and 9.975% TVQ (
14.975%combined), your RBQ licence number, and yourRT/TQnumbers, then convert it into a deposit or final invoice in a single tap. - iCloud Web Workspace (5 Free Saves): Build and save up to 5 quotes, invoices, or tax calculations right in your browser on the Québec Travailleur Autonome Edition, then sync them to your iPhone.
- No Bank Login & No Monthly Subscription: Keel never asks for your Desjardins, National Bank, RBC, or TD password, and never locks your invoices behind a $45/month cloud subscription.
👉 Télécharger Keel sur l’App Store (Édition Québec Travailleur Autonome) or open the Free CAD Invoice & Quote Generator.
Frequently asked questions
Quelle est la différence juridique entre une soumission et un devis au Québec?
Under articles 2106 to 2109 of the Civil Code of Québec, what matters legally is whether your document offers a fixed price (contrat à forfait, article 2109) or an approximate estimate (contrat sur estimation, article 2107). A fixed-price soumission locks the price unless the client approves a written change order, whereas an estimate allows adjustments only for costs that could not reasonably be foreseen when the quote was prepared.
Doit-on inscrire son numéro de licence RBQ sur une soumission gratuite d’entrepreneur au Québec?
Yes. Every licensed general or specialized construction contractor in Québec must display their 10-digit Régie du bâtiment du Québec (RBQ) licence number (XXXX-XXXX-XX) on all bids, estimates (devis), contracts, and invoices. Failing to include your RBQ licence number on written proposals violates RBQ regulations and undermines consumer contract enforceability.
Faut-il afficher la TPS (5 %) et la TVQ (9,975 %) séparément sur une soumission ou un devis?
Yes. If you are registered for GST and QST with Revenu Québec (mandatory once worldwide taxable sales exceed $30,000 over four consecutive quarters), your quote and resulting invoice should show the pre-tax subtotal first, followed by separate lines for 5% GST (TPS) and 9.975% QST (TVQ), giving a combined tax rate of 14.975%. If you are an unregistered small supplier (petit fournisseur), state “TPS/TVQ non applicables” and charge no tax.
À quel moment la TPS et la TVQ deviennent-elles payables à Revenu Québec sur un acompte de soumission?
Sending or signing a quote (soumission or devis) does not trigger GST or QST remittance on Form FPZ-500-V. However, as soon as you issue a deposit invoice (facture d’acompte) or collect the deposit payment from the client — whichever occurs first — the 5% TPS and 9.975% TVQ on that deposit become reportable in that period’s FPZ-500-V return.
Comment convertir un devis travailleur autonome en facture conforme pour les formulaires TP-80-V et T2125?
To convert an accepted devis or soumission into a Revenu Québec compliant invoice (facture travailleur autonome), assign a unique sequential invoice number, add the invoice issue date and payment terms, display your federal RT and Québec TQ registration numbers, and record the pre-tax revenue toward Line 101 of Form TP-80-V (and federal Form T2125) while tracking job receipts for CTI/RTI credits.
| Document Stage | Primary Legal / Tax Function | Required Fields (IRS Pub 583) | Statutory Retention Period |
|---|---|---|---|
| 1. Written Estimate / Quote | Defines scope, exclusions & deposit % | Itemized scope, validity date, deposit amount | 3 years after contract completion |
| 2. Client Invoice (AR) | Requests payment & triggers 1099-NEC tracking | Unique Invoice #, W-9/EIN, line items, Net due date | 3–6 years (IRC § 6501 gross receipts) |
| 3. Payment Receipt | Confirms $0 balance & substantiates deduction | Date paid, payment method, amount, "PAID" stamp | 3–7 years (7 yrs for asset/bad debt) |
| 4. Annual Tax Export | Feeds Schedule C / T2125 / BAS / SA103 | Categorized income + expense CSV & receipt PDFs | Permanent archive recommended |
Source: IRS Publication 583 and SBA Small Business Recordkeeping Standards.
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