Aliquota fiscale per regione Nova Scotia

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Le informazioni fornite in questa pagina sono destinate esclusivamente a scopi informativi generali. Non devono essere interpretate come consulenza fiscale, né sono intese come tali. Per consigli sulle vostre specifiche responsabilità fiscali, consultate un esperto fiscale. PayPro Global non si assume alcuna responsabilità per qualsiasi azione intrapresa o non intrapresa sulla base delle informazioni qui presentate.

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.

Link ufficiale del governo: Canada Revenue Agency

14.00%

Aliquota IVA/imposta sulle vendite per prodotti e servizi elettronici

Tax applicable for

B2B and B2C

Meccanismo del reverse charge per le vendite B2B

sì

È richiesta la convalida del codice fiscale

sì

Quando è necessario registrarsi

Once exceeding CAD 30,000 in annual sales 

Registrazione online possibile

sì

È necessario un rappresentante locale

No

Procedura di registrazione

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

Elenco dei servizi digitali ed elettronici soggetti a imposta

Digital products and services delivered electronically (CRA)

Sanzioni

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

Soglia di registrazione

CAD 30.000 annual sales

Frequenza di dichiarazione

Mensile, trimestrale o annuale 

Scadenza per la presentazione

One month after end of reporting period

Requisiti di fatturazione elettronica

Non obbligatorio

Conservazione dei documenti

6 years

How-To Guides: Nova Scotia SaaS VAT

Passo: 1 Soglia

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.

Passo: 2 Registrazione aziendale

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

Passaggio: 3 Numero TIN/VAT

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

Passo: 1 Aliquota Standard

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%).

Passo: 2 Formula di Calcolo

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

 

Tax Amount = Net Price X 5%

 

Passaggio: 3 Reverse Charge (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.

Passo: 1 Vendita 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).

Passo: 2 Vendita 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.

Passaggio: 3 Requisiti della fattura

Deve includere:
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).

Passo: 1 Intervallo di presentazione

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

Passo: 2 Scadenza per la presentazione

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

Passaggio: 3 Presentazione

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

Passaggio: 4 Conservazione dei Registri

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

Soluzione PayPro Global: Registrazione Semplificata e Rappresentanza Fiscale

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.

Scopri di più sui nostri servizi MoR.

FAQ

Sopraffatto dalla conformità fiscale sulle vendite SaaS?

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