지역별 세율 British Columbia

지역 선택

이 페이지에 제공된 정보는 일반적인 정보 제공 목적으로만 제공됩니다. 세금 관련 조언으로 해석되어서는 안 되며, 그러한 목적으로 제공되지 않습니다. 특정 세금 책임에 대한 조언은 숙련된 세무 전문가와 상담하십시오. PayPro Global은 여기에 제시된 정보에 따라 취하거나 취하지 않은 조치에 대해 어떠한 책임도 지지 않습니다.

Tax in British Columbia: A Guide for SaaS Businesse

British Columbia features a layered sales tax structure where a 7% Provincial Sales Tax (PST) is applied alongside Canada’s federal 5% Goods and Services Tax (GST), resulting in a combined effective rate of 12% on digital products and services. For digital suppliers, compliance requires navigating two separate systems: the federal GST has an annual registration threshold of CAD 30,000, while the provincial PST mandates registration via the eTaxBC portal once taxable sales in British Columbia exceed CAD 10,000 over a 12-month period. Filing frequencies for both taxes scale with revenue, with BC PST returns and payments due on the final day of the month following the close of the reporting period.

Mosaic Image

British Columbia

British Columbia layers a 7% Provincial Sales Tax (PST) on top of the federal 5% GST. BC PST applies to digital products including software, music, e-books, website design, web hosting, and subscription fees.

공식 정부 링크: 캐나다 국세청

12.00%

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?

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

온라인 등록 가능

예

현지 대리인 필요

아니요

등록 절차

Federal GST via CRA online; BC PST via eTaxBC 

과세 대상 디지털 및 전자 서비스 목록

Software, music, e-books, website design, web hosting, subscription fees ; plus federal GST digital products

벌금

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

BC PST: penalties for non-compliance per BC PST Act

등록 기준

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

신고 간격

Federal GST: annual/quarterly/monthly by revenue.

BC PST: monthly, quarterly, semi-annual, or annual by revenue

신고 마감일

Federal: one month after period end.

BC PST: last day of the month following the reporting period.

전자세금계산서 요구사항

필수 아님

기록 보관

5 years per BC PST Act + 6 years per federal GST/HST (CRA)

How-To Guides: British Columbia 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
• GST (Federal): $30,000 CAD in a 12-month period from sales to Canadian consumers (B2C). Registration is mandatory once exceeded.
• PST (BC Provincial): $10,000 CAD in a 12-month period from sales of software/telecom services to BC residents. Mandatory for non-residents.

2단계 사업자 등록

• GST: Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.
• PST: BC Ministry of Finance via the eTaxBC portal.

단계: 3 TIN/VAT 번호

• GST Number: 9-digit Business Number (BN) with “RT” program identifier
• PST Number: 11-character ID

1단계 표준 세율

The sales tax rate in British Columbia is:

• GST: 5% (Federal)
• PST: 7% (Provincial)
• Total Tax: 12%

2단계 VAT 공식

세액을 계산하려면 다음 공식을 사용하십시오:

 

세액 = 순 가격 x 12%
(Calculated as $5\% + 7\%$, not compounded).

단계: 3 역외 과세 (B2B)

• GST: Does not apply to B2B if the buyer provides a valid GST registration number. The buyer “self-assesses” if they are not using the SaaS for commercial activity.
• PST: No formal “reverse charge” for non-residents; if the vendor is registered, they must collect it from businesses unless a specific exemption certificate is provided.

1단계 B2C 판매

Always charge 5% GST and 7% PST. You must obtain two pieces of non-conflicting evidence (e.g., IP address, billing address) that the buyer is in BC.

2단계 B2B 판매

• GST: Do not charge GST if the buyer provides a valid GST/HST registration number. Maintain a record of the buyer’s number.
• PST: You must charge 7% PST unless the buyer provides a PST Registration Number or a completed Certificate of Exemption (e.g., for software purchased for resale).

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:
1. Supplier legal name
2. GST and PST registration numbers
3. Date of issue
4. Description of service (SaaS)
5. Total amount
6. Breakdown of GST (5%) and PST (7%) amounts.

1단계 신고 주기

• GST: Usually Quarterly or Annually (set by CRA upon registration).
• PST: Monthly, Quarterly, or Semi-Annually based on tax volume.

2단계 신고 마감일

• GST: One month after the end of the reporting period.
• PST: The last day of the month following the end of the reporting period.

단계: 3 제출

• GST: Electronically via CRA My Business Account or Simplified GST/HST portal.
• PST: Electronically via eTaxBC. Payments via Electronic Funds Transfer (EFT) or wire.

단계: 4 기록 유지

Minimum 6 years from the end of the last tax year they relate to.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

Navigating British Columbia’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.

전문가와 상담하기
Mosaic Image
ko_KR한국어
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어