Tasa de impuestos por región Saskatchewan

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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.

Saskatchewan enforces a dual sales tax structure, layering a 6% Provincial Sales Tax (PST) on top of Canada’s federal 5% Goods and Services Tax (GST) for an 11% combined effective rate on telecommunications, streaming services, and digital goods. While the federal GST mandates a CAD 30,000 threshold, the provincial PST requires non-resident digital suppliers to register via the Saskatchewan eTax Services (SETS) portal starting from their very first taxable transaction. Depending on total tax volume, provincial filings run on monthly, quarterly, or annual schedules, with returns and payments strictly due by the 20th day of the month following the reporting period.

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Saskatchewan

Saskatchewan applies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST. Combined effective rate: 11%. Saskatchewan PST applies to telecommunications, audio/video streaming services, and certain digital goods.

Enlace oficial del gobierno: Agencia Tributaria de Canadá

11.00%

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

Categorías de productos con tipo impositivo reducido

No reduced rate band for digital services

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.

SK PST: businesses making taxable sales must register (no de minimis for non-residents per SK PST rules).

Posibilidad de registro en línea

Sí

Se necesita representante local

No

Procedimiento de registro

Federal GST via CRA online; SK PST via SETS (Saskatchewan eTax Services)

Lista de servicios digitales y electrónicos sujetos a impuestos

Audio/video streaming, telecommunications, digital goods (SK PST)

Sanciones

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

SK PST: penalties per provincial Revenue and Financial Services Act

Umbral de registro

CAD 30.000 (federal GST); SK PST applies on first taxable sale for non-residents

Frecuencia de presentación

Federal GST: by revenue tier.

SK PST: monthly, quarterly, or annual by average tax remitted

Fecha límite de presentación

Federal: one month after period end.

SK PST: 20th of month following reporting period

Requisitos de facturación electrónica

No obligatorio

Mantenimiento de registros

  • 5-6 years per SK PST regulations
  • 6 years federal GST (CRA)

How-To Guides: Saskatchewan 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.

• Provincial (PST): $0 CAD (No threshold). Non-resident vendors of “electronic distribution services” or SaaS must register before the first sale to a Saskatchewan resident.
• Federal (GST): $30,000 CAD over four consecutive quarters for non-residents selling digital services.

Paso: 2 Registro de empresas

Registration is performed via the Saskatchewan Electronic Tax Service (SETS) for PST. Federal GST registration is done through the Canada Revenue Agency (CRA).

Paso: 3 Número TIN/IVA

• PST Number: Issued by the Saskatchewan Ministry of Finance.
• GST/HST Number: Issued by the CRA.

Paso: 1 Tasa Estándar

The sales tax rate is:
• PST: 6%
• GST: 5%
• Combined: 11%

Paso: 2 Fórmula de la Tasa

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

 

Tax Amount = Net Price X 14%

Paso: 3 Inversión del Sujeto Pasivo (B2B)

• GST: Applies. Non-resident vendors under the “simplified” regime do not charge GST to B2B customers who provide a valid GST number.
• PST: Generally does not apply to SaaS. In Saskatchewan, PST must be collected from businesses (B2B) on SaaS/computer services unless the buyer is purchasing for resale.

Paso: 1 Ventas B2C

Collect both 5% GST and 6% PST (total 11%) from private consumers.

Paso: 2 Ventas B2B

• GST: If the buyer provides a valid GST ID, the seller does not charge GST. The buyer is responsible for self-assessment.
• PST: The seller must charge 6% PST even to business buyers, as SaaS is considered a taxable service for the end-user in Saskatchewan.

Paso: 3 Requisitos de Facturación

Las facturas deben incluir:

• Supplier legal name and PST/GST numbers.
• Customer name and address.
• Date of invoice/transaction.
• Descripción del SaaS/Servicio.
• Total amount and a breakdown of GST and PST charged separately.
• Currency (if not CAD, the exchange rate used).

Paso: 1 Intervalo de presentación

Taxes are filed monthly, quarterly, or annually (determined by the Ministry of Finance based on sales volume).

Paso: 2 Fecha límite de presentación

• Electronic: Last day of the month following the period.
• Paper: 20th of the month following the period.

Paso: 3 Presentación

• PST: Filed via SETS (Saskatchewan Electronic Tax Service). Payments via EFT, wire, or online banking.
• GST: Filed via CRA My Business Account.

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 Saskatchewan’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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