Tasa de impuestos por región British Columbia

Selecciona una región

La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Tax in British Columbia: A Guide for SaaS Businesse

British Columbia features a layered sales tax structure where a 7% Provincial Sales Tax (PST) is applied alongside Canada’s federal 5% Goods and Services Tax (GST), resulting in a combined effective rate of 12% on digital products and services. For digital suppliers, compliance requires navigating two separate systems: the federal GST has an annual registration threshold of CAD 30,000, while the provincial PST mandates registration via the eTaxBC portal once taxable sales in British Columbia exceed CAD 10,000 over a 12-month period. Filing frequencies for both taxes scale with revenue, with BC PST returns and payments due on the final day of the month following the close of the reporting period.

Imagen de mosaico

British Columbia

British Columbia layers a 7% Provincial Sales Tax (PST) on top of the federal 5% GST. BC PST applies to digital products including software, music, e-books, website design, web hosting, and subscription fees.

Enlace oficial del gobierno: Agencia Tributaria de Canadá

12.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

Posibilidad de registro en línea

Sí

Se necesita representante local

No

Procedimiento de registro

Federal GST via CRA online; BC PST via eTaxBC 

Lista de servicios digitales y electrónicos sujetos a impuestos

Software, music, e-books, website design, web hosting, subscription fees ; plus federal GST digital products

Sanciones

Federal: late filing 1% + 0,25%/month.

BC PST: penalties for non-compliance per BC PST Act

Umbral de registro

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

Frecuencia de presentación

Federal GST: annual/quarterly/monthly by revenue.

BC PST: monthly, quarterly, semi-annual, or annual by revenue

Fecha límite de presentación

Federal: one month after period end.

BC PST: last day of the month following the reporting period.

Requisitos de facturación electrónica

No obligatorio

Mantenimiento de registros

5 years per BC PST Act + 6 years per federal GST/HST (CRA)

How-To Guides: British Columbia SaaS VAT

Paso: 1 Umbral

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect the
federal GST/HST if their sales exceed CAD 30,000 in a 12-month period
• GST (Federal): $30,000 CAD in a 12-month period from sales to Canadian consumers (B2C). Registration is mandatory once exceeded.
• PST (BC Provincial): $10,000 CAD in a 12-month period from sales of software/telecom services to BC residents. Mandatory for non-residents.

Paso: 2 Registro de empresas

• GST: Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.
• PST: BC Ministry of Finance via the eTaxBC portal.

Paso: 3 Número TIN/IVA

• GST Number: 9-digit Business Number (BN) with “RT” program identifier
• PST Number: 11-character ID

Paso: 1 Tasa Estándar

The sales tax rate in British Columbia is:

• GST: 5% (Federal)
• PST: 7% (Provincial)
• Total Tax: 12%

Paso: 2 Fórmula del IVA

Para calcular el monto de su impuesto, utilice la siguiente fórmula:

 

Monto del Impuesto = Precio Neto x 12%
(Calculated as $5\% + 7\%$, not compounded).

Paso: 3 Inversión del Sujeto Pasivo (B2B)

• GST: Does not apply to B2B if the buyer provides a valid GST registration number. The buyer “self-assesses” if they are not using the SaaS for commercial activity.
• PST: No formal “reverse charge” for non-residents; if the vendor is registered, they must collect it from businesses unless a specific exemption certificate is provided.

Paso: 1 Ventas B2C

Always charge 5% GST and 7% PST. You must obtain two pieces of non-conflicting evidence (e.g., IP address, billing address) that the buyer is in BC.

Paso: 2 Ventas B2B

• GST: Do not charge GST if the buyer provides a valid GST/HST registration number. Maintain a record of the buyer’s number.
• PST: You must charge 7% PST unless the buyer provides a PST Registration Number or a completed Certificate of Exemption (e.g., for software purchased for resale).

Paso: 3 Requisitos de Facturación

Las facturas deben incluir:
1. Supplier legal name
2. GST and PST registration numbers
3. Date of issue
4. Description of service (SaaS)
5. Total amount
6. Breakdown of GST (5%) and PST (7%) amounts.

Paso: 1 Intervalo de presentación

• GST: Usually Quarterly or Annually (set by CRA upon registration).
• PST: Monthly, Quarterly, or Semi-Annually based on tax volume.

Paso: 2 Fecha límite de presentación

• GST: One month after the end of the reporting period.
• PST: The last day of the month following the end of the reporting period.

Paso: 3 Presentación

• GST: Electronically via CRA My Business Account or Simplified GST/HST portal.
• PST: Electronically via eTaxBC. Payments via Electronic Funds Transfer (EFT) or wire.

Paso: 4 Mantenimiento de registros

Minimum 6 years from the end of the last tax year they relate to.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating British Columbia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

Preguntas frecuentes

¿Abrumado por el cumplimiento del impuesto sobre las ventas de SaaS?

Nuestro equipo de expertos en impuestos SaaS está aquí para ayudarlo. Contáctenos hoy para una consulta gratuita.

Habla con un experto
Imagen de mosaico
es_ESEspañol
en_USEnglish pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 es_ESEspañol