地域別税率 Newfoundland and Labrador

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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.

政府機関の公式リンク： Canada Revenue Agency

15.00%

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？

Once exceeding CAD 30,000 in annual sales 

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

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

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

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

failure to register min CAD 250

登録のしきい値

CAD 30.000 annual sales

提出間隔

月ごと、四半期ごと、または年ごと 

提出期限

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: Newfoundland and Labrador 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. 

 

  • $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.

ステップ：2 事業登録

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).

 

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

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

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 15%

 

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

ステップ：2 B2B販売

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.

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：
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).

ステップ：1 申告期間

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

ステップ：2 申告期限

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

ステップ：3 提出

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

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 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.

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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