지역별 세율 Alberta

지역 선택

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GST in Alberta: A Guide for SaaS Businesse

Alberta stands out by levying no provincial 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, both resident and non-resident digital service providers face a mandatory registration threshold of CAD 30,000 in annual sales to Canadian consumers. Compliance cycles range from monthly to annual depending on revenue, with electronic filings and payments typically due one month following the close of the reporting period.

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Alberta

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

공식 정부 링크: 캐나다 국세청

5.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

Once exceeding CAD 30,000 in annual sales 

온라인 등록 가능

예

현지 대리인 필요

아니요

등록 절차

Register via CRA’s online business registration; non-residents use Simplified GST/HST regime form RC151 / online application

과세 대상 디지털 및 전자 서비스 목록

Digital products and services delivered electronically over the Internet or an electronic network

벌금

Late filing: 1% of amount owing plus 0,25% per month overdue (max 12 months);

Failure to register: minimum CAD 250

등록 기준

CAD 30.000 annual sales

신고 간격

Annually, quarterly, or monthly

신고 마감일

1 month after end of reporting period
3 months after fiscal year-end (annual)

전자세금계산서 요구사항

필수 아님

기록 보관

6 years

How-To Guides: Alberta SaaS VAT

1단계 기준점

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.

2단계 사업자 등록

Registration is managed by the Canada Revenue Agency (CRA). Non-residents selling SaaS typically register under the “Simplified GST/HST” regime (Part IX of the Excise Tax Act) designed specifically for cross-border digital products and services.

단계: 3 TIN/VAT 번호

 The tax ID is the GST/HST Program Account Number (a 15-character identifier consisting of a 9-digit Business Number (BN) followed by “RT” and a 4-digit identifier, e.g., 123456789RT0001).

1단계 표준 VAT 세율

Alberta only applies the federal GST at 5%. There is no Provincial Sales Tax (PST) or Harmonized Sales Tax (HST) in Alberta.

2단계 VAT 공식

세액을 계산하려면 다음 공식을 사용하십시오:

 

세금액 = 순가격 x 5%

단계: 3 역외 과세 (B2B)

GST is not charged if the customer provides a valid GST/HST registration number. In certain cases, the Canadian business customer may be required to self-assess tax

1단계 B2C 판매

You must collect 5% GST from any recipient whose “usual place of residence” is in Alberta and who is not registered for GST/HST. Digital platform rules may apply if selling through a registered intermediary.

B2B 판매:

2단계 B2B 판매

Tax is not charged if the buyer provides a valid GST/HST registration number. You must maintain a record of the buyer’s registration number to justify the zero-rated tax treatment.

단계: 3 송장 요구 사항

필수 입력 항목은 다음과 같습니다:

1. Supplier’s legal or operating name
2. Supplier’s GST/HST registration number (if >$30)
3. Date of invoice
4. Total amount payable
5. Total GST charged or a statement that the price includes GST at 5%
6. Buyer’s name (required for B2B transactions to allow them to self-assess or omit tax).

1단계 신고 주기

Taxes are filed usually quarterly for the Simplified GST/HST regime, though the CRA may assign an annual or monthly period based on volume.

2단계 신고 마감일

Returns and payments are due one month after the end of the reporting period (e.g., for a quarter ending March 31, the deadline is April 30).

단계: 3 제출

Returns are filed electronically via CRA My Business Account or the CRA’s “Ready to File” web portal. Payments can be made through Canadian financial institutions, wire transfers, or the “My Payment” portal.

단계: 4 기록 유지

Records must be maintained for a minimum of 6 years from the end of the latest tax year to which they relate.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

Navigating Alberta’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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

SaaS 판매세 규정 준수에 어려움을 겪고 계신가요?

SaaS 세금 전문가팀이 도와드리겠습니다. 지금 바로 무료 상담을 받아보세요.

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