Tasa de impuestos por región Ontario

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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.

Ontario operates under a unified 13% Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which blends the federal GST and the provincial sales tax component. Non-resident suppliers of digital products and electronic services are required to register under the simplified GST/HST framework once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Electronic filings and payments scale dynamically—ranging from monthly to annual cycles based on business revenue—with all returns due within one month following the close of the reporting period.

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Ontario

Ontario is a Harmonized Sales Tax (HST) province at 13%, administered federally by the Canada Revenue Agency.

Enlace oficial del gobierno: Agencia Tributaria de Canadá

13.00%

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: Nunavut 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

 

El registro es obligatorio si se supera este umbral.

Paso: 2 Registro de empresas

Register via the CRA’s Business Registration Online (BRO) portal. Non-residents typically use the Simplified GST/HST Registration for digital products and services.

Paso: 3 Número TIN/IVA

You will be issued a Business Number (BN) with a GST/HST Program Account (RT) suffix (e.g., 123456789 RT 0001) by the Canada Revenue Agency.

Paso: 1 Tasa Estándar

The sales tax rate is 13% (Harmonized Sales Tax – HST) for Ontario-based customers.

Paso: 2 Fórmula de la Tasa

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

 

Tax Amount = Net Price X 13%

 

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. If a business customer provides a valid GST/HST registration number, the non-resident seller must not charge the tax. The buyer is responsible for self-assessing if the service is for non-commercial use.

 

Paso: 1 Ventas B2C

You must charge the 13% HST to private consumers (non-registered individuals) based in Ontario. Use the billing address or IP address to determine the customer’s location.

Paso: 2 Ventas B2B

Tax is not charged if the buyer provides a valid GST/HST registration number. You must verify this number using the CRA’s online registry.

Paso: 3 Requisitos de Facturación

Las facturas deben incluir:

 

  • Supplier business name
  • GST/HST Registration Number
  • Fecha de emisión
  • Description of service
  • Total amount (including tax)
  • Statement indicating the tax rate (13%) or that the price includes HST.

Paso: 1 Intervalo de presentación

Default is Quarterly for the simplified digital economy regime.

 

Paso: 2 Fecha límite de presentación

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

Paso: 3 Presentación

File through GST/HST NETFILE using the simplified return. Payments are made via the CRA “My Payment” portal or wire transfer for non-residents.

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 Ontario’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.

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