지역별 세율 Northwest Territories

지역 선택

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The Northwest Territories levies no territorial 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, non-resident suppliers of digital products and electronic services must register once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Filing frequencies are determined by revenue tiers—ranging from monthly to annual cycles—with electronic returns and payments due within one month after the end of the reporting period.

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Northwest Territories

Northwest Territories has no territorial 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

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: Northwest Territories SaaS VAT

1단계 기준점

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect thefederal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

 

Registration is mandatory if your taxable supplies of digital services to Canadian consumers (B2C) exceed the imposed threshold.

2단계 사업자 등록

Register with the Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.

단계: 3 TIN/VAT 번호

You will be issued a GST/HST Registration Number by the CRA.

1단계 표준 세율

The sales tax rate is 5% (Federal GST only). NWT has no Provincial Sales Tax (PST).

2단계 세율 계산식

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

 

Tax Amount = Net Price X 5%

 

단계: 3 역외 과세 (B2B)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. You do not charge GST to Canadian businesses that provide a valid GST/HST registration number.

 

1단계 B2C 판매

You must charge 5% GST to all private consumers (non-registered individuals) located in NWT.

2단계 B2B 판매

Do not charge GST if the buyer provides a valid GST/HST number. If no number is provided, the buyer is treated as a consumer and taxed at 5%.

단계: 3 송장 요구 사항

For simplified registrants, the invoice must show:
• Supplier name
• GST/HST Number
• Date of invoice
• Total amount paid/payable
• The amount of GST/HST charged (or a statement that the price includes GST/HST at 5%).

1단계 신고 주기

Standard filing for simplified digital economy registrants is Quarterly (calendar quarters).

2단계 신고 마감일

The return and payment are due by the last day of the month following the end of the reporting period.

단계: 3 제출

Taxes are filed electronically via the CRA “My Business Account” or the “GST/HST NETFILE” portal. Payments can be made via SWIFT or Canadian financial institutions.

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 Northwest Territories’ 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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