地域別税率 Prince Edward Island

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Prince Edward Island 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. Compliance cycles scale with revenue—ranging from monthly to annual tiers—with electronic filings and payments due within one month following the close of the reporting period.

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Prince Edward Island

Prince Edward Island 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)

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: Prince Edward 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 exceeded.

ステップ：2 事業登録

Non-residents with no physical presence typically register via the Simplified GST/HST regime for the digital economy through the Canada Revenue Agency (CRA).

ステップ：3 TIN/VAT番号

A 9-digit Business Number (BN) followed by a 4-digit program identifier (e.g., 123456789 RT 0001) issued by the CRA.

ステップ：1 標準税率

The sales tax rate is 15% (HST). This consists of a 5% federal GST component and a 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)

Applies. Under the simplified regime, non-resident SaaS providers do not charge HST to B2B customers who provide a valid GST/HST registration number. The customer is responsible for self-assessing tax if the service is for non-commercial use.

ステップ：1 B2C販売

You must charge 15% HST to “specified Canadian recipients” (unregistered individuals) whose usual place of residence is in PEI. You must collect two pieces of non-conflicting evidence (e.g., billing address, IP address, or bank location) to determine the location.

ステップ：2 B2B販売

Obtain and verify the customer’s GST/HST registration number. If provided, do not charge the tax. This effectively acts as a zero-rating/reverse charge for cross-border SaaS.

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：

  • Supplier business name

  • GST/HST registration number

  • Date of invoice

  • サービスの内容

  • 支払総額

  • Total tax charged.

  • For sales over CAD 150, the purchaser’s name must be included

ステップ：1 申告期間

Standard filing for simplified registrants is Quarterly.

 

ステップ：2 申告期限

Taxes are filed one month after the end of the reporting period (e.g., the quarter ending March 31 is due April 30).

ステップ：3 提出

Electronic filing via CRA My Business Account or the GST/HST NETFILE portal. Payments are remitted in CAD via online banking or international wire transfer.

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 Prince Edward Island’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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