지역별 세율 Saskatchewan

지역 선택

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Saskatchewan enforces a dual sales tax structure, layering a 6% Provincial Sales Tax (PST) on top of Canada’s federal 5% Goods and Services Tax (GST) for an 11% combined effective rate on telecommunications, streaming services, and digital goods. While the federal GST mandates a CAD 30,000 threshold, the provincial PST requires non-resident digital suppliers to register via the Saskatchewan eTax Services (SETS) portal starting from their very first taxable transaction. Depending on total tax volume, provincial filings run on monthly, quarterly, or annual schedules, with returns and payments strictly due by the 20th day of the month following the reporting period.

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Saskatchewan

Saskatchewan applies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST. Combined effective rate: 11%. Saskatchewan PST applies to telecommunications, audio/video streaming services, and certain digital goods.

공식 정부 링크: 캐나다 국세청

11.00%

전자 제품 및 서비스 부가가치세/판매세율

세율 감면 제품 카테고리

No reduced rate band for digital services

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.

SK PST: businesses making taxable sales must register (no de minimis for non-residents per SK PST rules).

온라인 등록 가능

예

현지 대리인 필요

아니요

등록 절차

Federal GST via CRA online; SK PST via SETS (Saskatchewan eTax Services)

과세 대상 디지털 및 전자 서비스 목록

Audio/video streaming, telecommunications, digital goods (SK PST)

벌금

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

SK PST: penalties per provincial Revenue and Financial Services Act

등록 기준

CAD 30.000 (federal GST); SK PST applies on first taxable sale for non-residents

신고 간격

Federal GST: by revenue tier.

SK PST: monthly, quarterly, or annual by average tax remitted

신고 마감일

Federal: one month after period end.

SK PST: 20th of month following reporting period

전자세금계산서 요구사항

필수 아님

기록 보관

  • 5-6 years per SK PST regulations
  • 6 years federal GST (CRA)

How-To Guides: Saskatchewan 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.

• Provincial (PST): $0 CAD (No threshold). Non-resident vendors of “electronic distribution services” or SaaS must register before the first sale to a Saskatchewan resident.
• Federal (GST): $30,000 CAD over four consecutive quarters for non-residents selling digital services.

2단계 사업자 등록

Registration is performed via the Saskatchewan Electronic Tax Service (SETS) for PST. Federal GST registration is done through the Canada Revenue Agency (CRA).

단계: 3 TIN/VAT 번호

• PST Number: Issued by the Saskatchewan Ministry of Finance.
• GST/HST Number: Issued by the CRA.

1단계 표준 세율

The sales tax rate is:
• PST: 6%
• GST: 5%
• Combined: 11%

2단계 세율 계산식

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

 

Tax Amount = Net Price X 14%

단계: 3 역외 과세 (B2B)

• GST: Applies. Non-resident vendors under the “simplified” regime do not charge GST to B2B customers who provide a valid GST number.
• PST: Generally does not apply to SaaS. In Saskatchewan, PST must be collected from businesses (B2B) on SaaS/computer services unless the buyer is purchasing for resale.

1단계 B2C 판매

Collect both 5% GST and 6% PST (total 11%) from private consumers.

2단계 B2B 판매

• GST: If the buyer provides a valid GST ID, the seller does not charge GST. The buyer is responsible for self-assessment.
• PST: The seller must charge 6% PST even to business buyers, as SaaS is considered a taxable service for the end-user in Saskatchewan.

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:

• Supplier legal name and PST/GST numbers.
• Customer name and address.
• Date of invoice/transaction.
• SaaS/서비스 설명.
• Total amount and a breakdown of GST and PST charged separately.
• Currency (if not CAD, the exchange rate used).

1단계 신고 주기

Taxes are filed monthly, quarterly, or annually (determined by the Ministry of Finance based on sales volume).

2단계 신고 마감일

• Electronic: Last day of the month following the period.
• Paper: 20th of the month following the period.

단계: 3 제출

• PST: Filed via SETS (Saskatchewan Electronic Tax Service). Payments via EFT, wire, or online banking.
• GST: Filed via CRA My Business Account.

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 Saskatchewan’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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