지역별 세율 Quebec

지역 선택

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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. 

공식 정부 링크: 캐나다 국세청

14.975%

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?

Federal GST: CAD 30,000 annual sales.

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

온라인 등록 가능

예

현지 대리인 필요

아니요

등록 절차

Federal GST via CRA online;

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

과세 대상 디지털 및 전자 서비스 목록

Digital products and services delivered electronically (CRA)

벌금

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

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

등록 기준

CAD 30.000 annual sales

신고 간격

Federal GST: by revenue tier.

QST: quarterly (default for Specified QST regime)

신고 마감일

Federal: one month after period end.

QST: one month after end of reporting period

전자세금계산서 요구사항

필수 아님

기록 보관

6 years

How-To Guides: Quebec Island 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

 

Registration is mandatory once this threshold is met through sales to “Specified Quebec Consumers” (B2C/unregistered persons).

2단계 사업자 등록

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

단계: 3 TIN/VAT 번호

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

1단계 표준 세율

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

2단계 세율 계산식

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

 

Tax Amount = Net Price X 14.975%

단계: 3 역외 과세 (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.

1단계 B2C 판매

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).

2단계 B2B 판매

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

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:

  • 공급자 이름

  • QST/GST number

  • 송장 발행일

  • 일련번호

  • 서비스 설명

  • 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.

1단계 신고 주기

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

2단계 신고 마감일

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).

 

단계: 3 제출

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).

단계: 4 기록 유지

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

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

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.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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