지역별 세율 Nova Scotia

지역 선택

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Nova Scotia utilizes a Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which recently decreased from 15% to 14% following a reduction in the provincial tax component. Under Canada’s simplified GST/HST framework, non-resident suppliers of digital products and electronic services face a mandatory registration threshold of CAD 30,000 in annual sales to Canadian consumers. Compliant businesses must file returns electronically on a monthly, quarterly, or annual cycle based on their revenue tier, with submissions and payments due within one month of the reporting period’s conclusion.

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Nova Scotia

Nova Scotia is a Harmonized Sales Tax (HST) province at 14%, decreased from 15% effective 1 April 2025 (PwC). HST is administered federally by the Canada Revenue Agency.

공식 정부 링크: 캐나다 국세청

14.00%

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

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

과세 대상 디지털 및 전자 서비스 목록

Digital products and services delivered electronically (CRA)

벌금

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

등록 기준

CAD 30.000 annual sales

신고 간격

월별, 분기별 또는 연별 

신고 마감일

One month after end of reporting period

전자세금계산서 요구사항

필수 아님

기록 보관

6 years

How-To Guides: Nova Scotia 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 exceeded.

2단계 사업자 등록

Registration is managed by the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST registration for the “Digital Economy.”

단계: 3 TIN/VAT 번호

The GST/HST Number (part of a 9-digit Business Number/BN) is issued by the CRA.

1단계 표준 세율

The sales tax rate is 14% Harmonized Sales Tax (HST).

 

(Note: Effective April 1, 2025, Nova Scotia reduced its provincial component, bringing the total HST from 15% down to 14%).

2단계 세율 계산식

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

 

Tax Amount = Net Price X 5%

 

단계: 3 역외 과세 (B2B)

Applies. If the buyer is a GST/HST-registered business and provides their registration number, the seller does not charge tax. The buyer self-assesses where applicable.

1단계 B2C 판매

You must charge 14% HST to all non-registered residents of Nova Scotia. You are responsible for determining the customer’s location (e.g., via billing address, IP address, or bank details).

2단계 B2B 판매

Do not charge HST if the customer provides a valid GST/HST registration number. You must maintain proof of the buyer’s registration status.

단계: 3 송장 요구 사항

다음 사항을 포함해야 합니다:
1. Vendor legal name
2. Business Number (BN)
3. Date
4. Sequential Invoice Number
5. Description of services
6. Total amount
7. Specific HST amount (or a statement that the price includes tax).

1단계 신고 주기

Taxes are filed generally Quarterly for simplified registrants; varies (Monthly/Quarterly/Annual) for normal registrants based on revenue.

2단계 신고 마감일

The deadline is one month after the end of the reporting period (e.g., April 30th for the Q1 period ending March 31st).

단계: 3 제출

Taxes are filed electronically via the CRA My Business Account or GST/HST NETFILE. Payments are made via bank transfer or “My Payment” portal.

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 Nova Scotia’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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