Taux de taxe par région Newfoundland and Labrador

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Les informations fournies sur cette page sont destinées à des fins d'information générale uniquement. Elles ne doivent pas être interprétées comme des conseils fiscaux, et ne le sont pas. Pour obtenir des conseils sur vos responsabilités fiscales spécifiques, consultez un expert fiscal qualifié. PayPro Global n'assume aucune responsabilité pour toute action entreprise ou non entreprise sur la base des informations présentées ici.

Tax in Newfoundland and Labrador: A Guide for SaaS Businesse

Newfoundland and Labrador operates under a unified 15% Harmonized Sales Tax (HST) administered directly by the Canada Revenue Agency (CRA), combining federal and provincial components into a single rate. For non-resident suppliers of digital products and electronic services, registration under the simplified GST/HST framework is triggered upon reaching the CAD 30,000 threshold in annual sales to Canadian consumers. Filing frequencies scale with business revenue—ranging from monthly to annual cycles—with electronic returns and payments due within one month following the close of the reporting period.

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Newfoundland and Labrador

Newfoundland and Labrador is a Harmonized Sales Tax (HST) province at 15%, administered federally by the Canada Revenue Agency.

Lien officiel du gouvernement : Agence du revenu du Canada

15.00%

Taux de TVA/taxe de vente sur les produits et services électroniques

Tax applicable for

B2B and B2C

Mécanisme d'autoliquidation pour les ventes B2B

oui

Validation du numéro d'identification fiscale requise

oui

Quand devez-vous vous enregistrer ?

Once exceeding CAD 30,000 in annual sales 

Enregistrement en ligne possible

oui

Représentant local requis

Non

Procédure d'enregistrement

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

Liste des services numériques et électroniques passibles de la taxe

Digital products and services delivered electronically (CRA)

Pénalités

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

failure to register min CAD 250

Seuil d'imposition

CAD 30.000 annual sales

Fréquence de déclaration

Mensuellement, trimestriellement ou annuellement 

Date limite de dépôt

One month after end of reporting period

Exigences en matière de facturation électronique

Non obligatoire

Tenue des dossiers

6 years

How-To Guides: Newfoundland and Labrador SaaS VAT

Étape : 1 Seuil

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. 

 

  • $30,000 CAD over 4 consecutive calendar quarters. Registration is mandatory if this threshold is exceeded from sales to “specified Canadian recipients.”
  • The CAD 30,000 threshold exists in law, but many non-resident SaaS and digital providers selling to Canadian consumers (including New Brunswick) must register even if they do not exceed CAD 30,000, due to the digital economy rules effective 1 July 2021.

Étape : 2 Immatriculation de l'entreprise

Managed by the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST Regime for digital services unless they have a physical presence or wish to claim Input Tax Credits (ITCs).

 

Étape : 3 Numéro TIN/TVA

The GST/HST Number (e.g., 123456789RT0001) issued by the CRA.

Étape : 1 Taux standard

The sales tax rate is 15% Harmonized Sales Tax (HST). This consists of 5% Federal GST and 10% Provincial component.

Étape : 2 Formule de calcul du taux

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

 

Tax Amount = Net Price X 15%

 

Étape : 3 Autoliquidation (B2B)

Under the simplified regime, if a B2B customer provides a valid GST/HST registration number, the non-resident seller does not charge tax. The buyer self-assesses the tax on their own return.

Étape : 1 Vente B2C

You must charge 15% HST to any consumer in Newfoundland and Labrador who is not registered for GST/HST. Use “residence indicators” (e.g., billing address, IP address, or bank info) to confirm the buyer is in the province.

Étape : 2 Vente B2B

Do not charge HST if the buyer provides a valid GST/HST number. You must verify the number via the CRA registry. If no number is provided, treat the sale as B2C and charge 15% tax.

Étape : 3 Mentions obligatoires sur les factures

Les factures doivent inclure :
1. Business legal name.
2. GST/HST Registration Number.
3. Date of invoice.
4. Total amount paid/payable.
5. Distinct tax amount or a statement that tax is included (specifying the 15% rate).
6. Recipient’s name (required for B2B/high-value sales).

Étape : 1 Périodicité de dépôt

Standard for the simplified regime is Quarterly (calendar quarters).

Étape : 2 Date limite de dépôt

The end of the month following the end of the reporting period (e.g., Q1 ends March 31; filing/payment is due April 30).

Étape : 3 Soumission

Electronic filing via CRA My Business Account or the GST/HST Registry portal. Payments can be made via wire transfer or major financial institutions.

Étape : 4 Tenue des dossiers

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

Solution PayPro Global : Enregistrement simplifié et Représentation fiscale

Navigating Newfoundland and Labrador’s’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.

En savoir plus sur nos services de MoR.

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