지역별 세율 Ontario

지역 선택

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Ontario operates under a unified 13% Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which blends the federal GST and the provincial sales tax component. Non-resident suppliers of digital products and electronic services are required to register under the simplified GST/HST framework once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Electronic filings and payments scale dynamically—ranging from monthly to annual cycles based on business revenue—with all returns due within one month following the close of the reporting period.

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Ontario

Ontario is a Harmonized Sales Tax (HST) province at 13%, administered federally by the Canada Revenue Agency.

공식 정부 링크: 캐나다 국세청

13.00%

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: Nunavut 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

 

이 기준치를 초과하는 경우 등록은 필수입니다.

2단계 사업자 등록

Register via the CRA’s Business Registration Online (BRO) portal. Non-residents typically use the Simplified GST/HST Registration for digital products and services.

단계: 3 TIN/VAT 번호

You will be issued a Business Number (BN) with a GST/HST Program Account (RT) suffix (e.g., 123456789 RT 0001) by the Canada Revenue Agency.

1단계 표준 세율

The sales tax rate is 13% (Harmonized Sales Tax – HST) for Ontario-based customers.

2단계 세율 계산식

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

 

Tax Amount = Net Price X 13%

 

단계: 3 역외 과세 (B2B)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. If a business customer provides a valid GST/HST registration number, the non-resident seller must not charge the tax. The buyer is responsible for self-assessing if the service is for non-commercial use.

 

1단계 B2C 판매

You must charge the 13% HST to private consumers (non-registered individuals) based in Ontario. Use the billing address or IP address to determine the customer’s location.

2단계 B2B 판매

Tax is not charged if the buyer provides a valid GST/HST registration number. You must verify this number using the CRA’s online registry.

단계: 3 송장 요구 사항

인보이스에는 다음이 포함되어야 합니다:

 

  • Supplier business name
  • GST/HST Registration Number
  • 발행일
  • Description of service
  • Total amount (including tax)
  • Statement indicating the tax rate (13%) or that the price includes HST.

1단계 신고 주기

Default is Quarterly for the simplified digital economy regime.

 

2단계 신고 마감일

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

단계: 3 제출

File through GST/HST NETFILE using the simplified return. Payments are made via the CRA “My Payment” portal or wire transfer for non-residents.

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 Ontario’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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