地域別税率 Quebec

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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. 

政府機関の公式リンク： Canada Revenue Agency

14.975%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Federal GST: CAD 30,000 annual sales.

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

オンライン登録が可能

はい

現地代理人必須

いいえ

登録手続き

Federal GST via CRA online;

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

課税対象となるデジタルおよび電子サービスの一覧

Digital products and services delivered electronically (CRA)

罰則

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

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

登録のしきい値

CAD 30.000 annual sales

提出間隔

Federal GST: by revenue tier.

QST: quarterly (default for Specified QST regime)

提出期限

Federal: one month after period end.

QST: one month after end of reporting period

電子請求書の要件

必須ではありません

記録保持

6 years

How-To Guides: Quebec Island SaaS VAT

ステップ：1 閾値

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).

ステップ：2 事業登録

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

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

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

ステップ：2 税率計算式

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

 

Tax Amount = Net Price X 14.975%

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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).

ステップ：2 B2B販売

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

ステップ：3 請求書要件

請求書には以下を含める必要があります：

  • サプライヤー名

  • QST/GST number

  • 請求日

  • 連番

  • サービスの内容

  • 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.

ステップ：1 申告期間

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

ステップ：2 申告期限

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).

 

ステップ：3 提出

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).

ステップ：4 記録保持

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

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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