Tasa de impuestos por región Nova Scotia

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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.

Nova Scotia utilizes a Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which recently decreased from 15% to 14% following a reduction in the provincial tax component. Under Canada’s simplified GST/HST framework, non-resident suppliers of digital products and electronic services face a mandatory registration threshold of CAD 30,000 in annual sales to Canadian consumers. Compliant businesses must file returns electronically on a monthly, quarterly, or annual cycle based on their revenue tier, with submissions and payments due within one month of the reporting period’s conclusion.

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Nova Scotia

Nova Scotia is a Harmonized Sales Tax (HST) province at 14%, decreased from 15% effective 1 April 2025 (PwC). HST is administered federally by the Canada Revenue Agency.

Enlace oficial del gobierno: Agencia Tributaria de Canadá

14.00%

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?

Once exceeding CAD 30,000 in annual sales 

Posibilidad de registro en línea

Sí

Se necesita representante local

No

Procedimiento de registro

CRA online business registration; non-residents use Simplified GST/HST regime

Lista de servicios digitales y electrónicos sujetos a impuestos

Digital products and services delivered electronically (CRA)

Sanciones

Late filing 1% + 0,25%/month (max 12 months)

Umbral de registro

CAD 30.000 annual sales

Frecuencia de presentación

Mensual, trimestral o anualmente 

Fecha límite de presentación

One month after end of reporting period

Requisitos de facturación electrónica

No obligatorio

Mantenimiento de registros

6 years

How-To Guides: Nova Scotia 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.

 

Registration is mandatory once this threshold is exceeded.

Paso: 2 Registro de empresas

Registration is managed by the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST registration for the “Digital Economy.”

Paso: 3 Número TIN/IVA

The GST/HST Number (part of a 9-digit Business Number/BN) is issued by the CRA.

Paso: 1 Tasa Estándar

The sales tax rate is 14% Harmonized Sales Tax (HST).

 

(Note: Effective April 1, 2025, Nova Scotia reduced its provincial component, bringing the total HST from 15% down to 14%).

Paso: 2 Fórmula de la Tasa

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X 5%

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Applies. If the buyer is a GST/HST-registered business and provides their registration number, the seller does not charge tax. The buyer self-assesses where applicable.

Paso: 1 Ventas B2C

You must charge 14% HST to all non-registered residents of Nova Scotia. You are responsible for determining the customer’s location (e.g., via billing address, IP address, or bank details).

Paso: 2 Ventas B2B

Do not charge HST if the customer provides a valid GST/HST registration number. You must maintain proof of the buyer’s registration status.

Paso: 3 Requisitos de Facturación

Debe incluir:
1. Vendor legal name
2. Business Number (BN)
3. Date
4. Sequential Invoice Number
5. Description of services
6. Total amount
7. Specific HST amount (or a statement that the price includes tax).

Paso: 1 Intervalo de presentación

Taxes are filed generally Quarterly for simplified registrants; varies (Monthly/Quarterly/Annual) for normal registrants based on revenue.

Paso: 2 Fecha límite de presentación

The deadline is one month after the end of the reporting period (e.g., April 30th for the Q1 period ending March 31st).

Paso: 3 Presentación

Taxes are filed electronically via the CRA My Business Account or GST/HST NETFILE. Payments are made via bank transfer or “My Payment” portal.

Paso: 4 Mantenimiento de registros

Tax records should be kept for a minimum of 6 years from the end of the latest year to which they relate.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Nova Scotia’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

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