Invoices for oil and natural gas royalties and tax

Last updated on June 26, 2024

This information will help you understand your invoice for oil and natural gas royalties and freehold production tax.

Your invoice for oil and natural gas royalties and tax is issued by the Ministry of Finance through eTaxBC and Petrinex.

Your invoice is issued on the 23rd day of each month, or the next business day if the 23rd falls on a weekend or statutory holiday.

You may receive multiple invoices depending on your account types.

View your invoice

For details about your invoice, including examples, see Invoice Components for Oil & Gas Royalties and Tax (PDF, 970KB).

You can access your PDF invoice through eTaxBC and Petrinex around the 24th of each month. Your PDF invoice includes:

  • Your current charges
  • Any amended charges
  • Any non-refundable credits or interest

To see more invoice details for oil and natural gas royalties and taxes, log into Petrinex and download the CSV files:

Invoice summary CSV

The invoice summary is available as a CSV file so you can upload summary data to your system at your convenience.

Invoice details CSV

This file provides you with charges at the well event level. This can help you identify changes from the previous invoice and book them in your system.

These files can be accessed under Ministry Invoices and Statements in Petrinex.

Account types

You may receive several invoices for a production month depending on the account types you have with us and what you are billed for.

Oil and gas royalty (OGR account)

Oil, gas, and net profit royalties and freehold production tax are maintained and invoiced on this account. You may also receive non-compliance penalties on this account from data reporting errors in Petrinex. Learn more about paying your royalties and tax invoice.

BC Energy Regulator Production Levy (BCER account)

Oil production and marketable gas volumes that are submitted in Petrinex are recorded and invoiced on this account. Learn more about paying the production levy.

Note: BCER’s account number prefix is still displayed as “OGC” on eTaxBC, invoices and statements. You do not need to take any action as the BCER will still receive your payment.

Oil and gas deemed (OGD account)

Any unbalanced reporting of volumetrics or allocations in Petrinex are recorded and invoiced on this account. You may also receive non-compliance penalties on this account from errors reported in Petrinex.

Invoice amendments

Invoices are generated once a month and show current and amended charges. You can amend your invoice up to 72 months following the production month the invoice relates to.

The Ministry of Finance may amend your invoice for up to 84 months. This allows the Ministry of Finance to review any information you may have submitted in Petrinex after the invoice was issued.

Note: If we believe that you have misrepresented your data or committed fraud, an amended invoice may be issued to you at any time.

Statements of account

If you owe an amount, a statement of account will be issued to you for each account type (OGR, OGC, and OGD). It may be possible for you to receive up to three statements of account for a single billing cycle.

This is the balance you must pay by the end of the month to avoid interest charges. This balance can differ from your invoice as it contains all credits and unpaid balances on the account. Statements of account are issued on the same day as your invoice and sent to eTaxBC and Petrinex overnight. ​

Contact information

Find out who to contact for your questions about oil and natural gas in B.C.