Aliquota fiscale per regione Northwest Territories

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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.

The Northwest Territories levies no territorial sales tax, leaving only Canada’s federal 5% Goods and Services Tax (GST) applicable, which is administered by the Canada Revenue Agency (CRA). Under the simplified GST/HST framework, non-resident suppliers of digital products and electronic services must register once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Filing frequencies are determined by revenue tiers—ranging from monthly to annual cycles—with electronic returns and payments due within one month after the end of the reporting period.

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Northwest Territories

Northwest Territories has no territorial sales tax. Only the federal Goods and Services Tax (GST) of 5% applies, administered by the Canada Revenue Agency.

Link ufficiale del governo: Canada Revenue Agency

5.00%

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: Northwest Territories SaaS VAT

Passo: 1 Soglia

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect thefederal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

 

Registration is mandatory if your taxable supplies of digital services to Canadian consumers (B2C) exceed the imposed threshold.

Passo: 2 Registrazione aziendale

Register with the Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.

Passaggio: 3 Numero TIN/VAT

You will be issued a GST/HST Registration Number by the CRA.

Passo: 1 Aliquota Standard

The sales tax rate is 5% (Federal GST only). NWT has no Provincial Sales Tax (PST).

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)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. You do not charge GST to Canadian businesses that provide a valid GST/HST registration number.

 

Passo: 1 Vendita B2C

You must charge 5% GST to all private consumers (non-registered individuals) located in NWT.

Passo: 2 Vendita B2B

Do not charge GST if the buyer provides a valid GST/HST number. If no number is provided, the buyer is treated as a consumer and taxed at 5%.

Passaggio: 3 Requisiti della fattura

For simplified registrants, the invoice must show:
• Supplier name
• GST/HST Number
• Date of invoice
• Total amount paid/payable
• The amount of GST/HST charged (or a statement that the price includes GST/HST at 5%).

Passo: 1 Intervallo di presentazione

Standard filing for simplified digital economy registrants is Quarterly (calendar quarters).

Passo: 2 Scadenza per la presentazione

The return and payment are due by the last day of the month following the end of the reporting period.

Passaggio: 3 Presentazione

Taxes are filed electronically via the CRA “My Business Account” or the “GST/HST NETFILE” portal. Payments can be made via SWIFT or Canadian financial institutions.

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 Northwest Territories’ 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.

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FAQ

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