Invoices for oil and natural gas royalties and tax
Publication date: December 2, 2022You may receive several invoices for a production month depending on the account types you have with us and what you are billed for.
If you do not owe any amount on your account, or your account is in a credit position, your invoice will include a message saying “no payment is required”. However, if you do owe an amount, a Statement of Account (SOFA) will be issued to you for each account (OGR, OGC, and OGD).
Invoices are issued on or around the 23rd day of Prod+2, or the next business day if the 23rd day of the calendar month is a weekend or statutory holiday. Your PDF invoice will be delivered to eTaxBC. You can also find your PDF invoices and CSV invoice detail files in the Ministry Invoice & Statements section of Petrinex.
Every invoice includes common features, such as an invoice date, business number, account number, letter ID, and BA ID.
All of our correspondence will include a searchable Letter ID (e.g. L1234567890). The Letter ID acts similar to an invoice number. This enables you to reconcile the summary invoice information to the detailed CSV information to book specific entries to an invoice. Every row in the Details CSV files are associated with a Letter ID.
The available invoice formats and associated files for each account are summarized below. For more information on the purpose and breakdown of the invoice summary, details files, and statement of account, refer to Invoice Components for Oil & Gas Royalties & Tax (PDF, 980KB).
Account types by role
Royalty taxpayer (RTP) accounts and invoices
If you are a royalty taxpayer (RTP) you have two accounts:
- Oil and Gas Royalty account (OGR account): Oil, gas, and net profit royalties are maintained and invoiced on this account. This account also includes non-compliance penalties triggered by certain Petrinex error messages or the Ministry of Energy, Mines and Petroleum Resources (EMPR) pricing penalty file.
- Oil and Gas Commission Levy/OSRT account (OGC account): Oil and Gas Commission Levy and Orphan Site Restoration Tax (OSRT) are maintained and invoiced on this account.
Invoices and Associated Files
Crown Invoice: issued from the OGR account and includes the following files:
- OGR Invoice Summary PDF
- OGR Invoice Summary CSV
- OGR Oil Invoice Details CSV
- OGR Gas Invoice Details CSV
- OGR NPR Total Invoice Details CSV
- OGR NPR Detail Invoice Details CSV
- OGR DWB Invoice Details CSV
- OGR Statement of Account PDF (a payment voucher that is generated ONLY when there is an unpaid balance on the OGR account)
Note: Starting in December 2022, if you spudded a new gas well since September 1, 2022 that has begun producing, the OGR Gas Invoice Details CSV file that you normally get through Petrinex will reflect the flat 5% royalty rate introduced during the royalty transition period . Look for a new “NG05” code for crown land or a new “NGF5” code for freehold land in the Base Rates section of the invoice.
RTP Non-Compliance Penalties Invoice: issued from the OGR account and includes the following files:
- OGR Penalties Invoice Summary PDF
- OGR Penalties Invoice Details CSV
Oil and Gas Commission Production Invoice: issued on the OGC account and includes the following files:
- OGC Invoice Summary PDF
- OGC Invoice Summary CSV
- OGC Invoice Details CSV
- OGC Statement of Account PDF (a payment voucher that is generated ONLY when there is an outstanding balance on the OGC account)
Operators of reporting facilities (facility operators) accounts and invoices
If you are a Facility Operator, you are subject to penalties and deemed royalties in that capacity if you do not meet your reporting requirements. Penalties and deemed royalties are triggered by specific Petrinex error messages.
You may be both a royalty taxpayer (RTP) and a Facility Operator.
If you are charged a deemed royalty, you are issued an oil and gas deemed royalty account number (OGD account). We will send you a letter before the invoice is issued with your new account number and instructions on how to enrol for eTaxBC access.
If you are an RTP, you will be provided with instructions on how to add your OGD account to your existing eTaxBC profile. Additional payment options are listed on the back of your Statement of Account.
Invoices and Associated Files
Deemed Royalties Invoice: issued on the OGD account detailing unbalanced reporting of Volumetrics and/or Allocations, where applicable, and includes the following files:
- OGD Invoice Summary PDF
- OGD Invoice Summary CSV
- OGD Volumetric Imbalance Invoice Details CSV
- OGD Allocations Imbalance Invoice Details CSV
- OGD Statement of Account PDF (a payment voucher that is generated ONLY when there is an outstanding balance on the OGD account)
Facility Operator Non-Compliance Penalties Invoice: issued from the OGD account and includes the following files:
- OGD Penalties Invoice Summary PDF
- OGD Penalties Invoice Details CSV
Purchaser accounts and invoices
If you are a purchaser who does not report as required, and you are assessed a penalty, the assessment will be issued on an oil and gas deemed royalty account (OGD account). We will send you a letter before the invoice is issued with your new account number and instructions on how to enrol for eTaxBC access.
Infrastructure credit
If your company qualifies for the Infrastructure Royalty Credit Program, you may receive a credit to offset the cost of exploration and production in under-developed areas of B.C. These credits are applied automatically against any royalty or freehold production tax invoiced. If you are a qualifying company, be sure to pay the full amount of any invoice, as any infrastructure royalty credit will already have been applied.
If you do not want your infrastructure credits applied to your invoice for a particular month, you must contact your royalty analyst before the payment due date.
You can calculate the amount of infrastructure credits applied against your royalty using the detailed information provided in the OGR Crown invoice CSV file located on Petrinex.
Find out all the ways to pay your oil and gas invoices and when your payment is considered received.
Your PDF invoice will be delivered to eTaxBC. You can also find your PDF invoices and CSV file invoices in the Ministry Invoice & Statements section of Petrinex.
Oil and natural gas producers pay an Oil and Gas Commission Levy and, for producing months before April 1, 2019, an Orphan Site Restoration Tax. Learn more about your Oil and Gas Commission production invoice and how to pay your OGC account balance.