Tasa de impuestos por región Quebec

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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.

Quebec utilizes a dual sales tax structure, layering a 9.975% Quebec Sales Tax (QST) alongside Canada’s federal 5% Goods and Services Tax (GST) for a combined effective rate of 14.975% on digital products. For non-resident digital suppliers, registration under both the federal simplified GST framework and the specialized provincial QST regime is triggered once annual sales to local consumers reach a matching CAD 30,000 threshold. Under this specialized regime, businesses file QST returns on a default quarterly basis through Revenu Québec, with electronic filings and payments due within one month of the reporting period’s conclusion.

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Quebec

Quebec applies the Quebec Sales Tax (QST) at 9.975% on top of the federal 5% GST. QST is administered by Revenu Québec. Combined effective rate: 14.975%. QST applies to digital products delivered electronically. 

Enlace oficial del gobierno: Agencia Tributaria de Canadá

14.975%

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: CAD 30,000 annual sales.

QST (non-resident digital): CAD 30,000 in supplies to specified Quebec consumers over 12 months.

Posibilidad de registro en línea

Sí

Se necesita representante local

No

Procedimiento de registro

Federal GST via CRA online;

QST via Revenu Québec — non-residents use the Specified QST regime online registration

Lista de servicios digitales y electrónicos sujetos a impuestos

Digital products and services delivered electronically (CRA)

Sanciones

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

QST: similar late-filing and late-payment penalties per Revenu Québec

Umbral de registro

CAD 30.000 annual sales

Frecuencia de presentación

Federal GST: by revenue tier.

QST: quarterly (default for Specified QST regime)

Fecha límite de presentación

Federal: one month after period end.

QST: one month after end of reporting period

Requisitos de facturación electrónica

No obligatorio

Mantenimiento de registros

6 years

How-To Guides: Quebec Island 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 met through sales to “Specified Quebec Consumers” (B2C/unregistered persons).

Paso: 2 Registro de empresas

Register online via Revenu Québec’s “Registration service for suppliers outside Québec.” If you also meet the federal threshold, you must register for the Simplified GST/HST via the Canada Revenue Agency (CRA).

 

Non-resident suppliers must register for QST via Revenu Québec’s specified system. If they also meet federal requirements, they must separately register for GST/HST under the CRA simplified regime

Paso: 3 Número TIN/IVA

You will receive a QST Registration Number (format: 1234567890TQ0001) from Revenu Québec and a GST Business Number from the CRA.

Paso: 1 Tasa Estándar

The sales tax rate is 14.975% (5% Federal GST + 9.975% Provincial QST).

Paso: 2 Fórmula de la Tasa

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

 

Tax Amount = Net Price X 14.975%

Paso: 3 Inversión del Sujeto Pasivo (B2B)

Applies to cross-border B2B sales. If the Quebec business provides a valid QST/GST registration number, the non-resident supplier does not charge tax. The buyer must self-assess and report the tax.

Paso: 1 Ventas B2C

You must charge the full 14.975% tax to private consumers and non-registered businesses. You must verify residency using two non-conflicting pieces of evidence (e.g., billing address, IP address, or bank coordinates).

Paso: 2 Ventas B2B

Tax is not charged if the buyer provides a valid QST/GST number. You must validate these numbers via the official registries.

Paso: 3 Requisitos de Facturación

Las facturas deben incluir:

  • Nombre del proveedor

  • QST/GST number

  • Fecha de la factura

  • Número secuencial

  • Descripción de los servicios

  • Total amount

  • Tax rate/amount per tax type.

Note: Under Quebec’s Charter of the French Language, B2C invoices should be provided in French unless the consumer requests otherwise.

Paso: 1 Intervalo de presentación

Taxes are generally filed quarterly for the specified (simplified) system.

Paso: 2 Fecha límite de presentación

The filing deadline is the last day of the month following the end of the calendar quarter (e.g., April 30 for the Jan–Mar period).

 

Paso: 3 Presentación

File QST returns via the Revenu Québec online portal. GST is filed via the CRA My Business portal. Payments can be made via wire transfer or online banking in CAD or USD (for QST).

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 Quebec’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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