Belastingtarief per regio Northwest Territories

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De informatie op deze pagina is uitsluitend bedoeld voor algemene informatiedoeleinden. Het mag niet worden opgevat als belastingadvies en is daar ook niet voor bedoeld. Raadpleeg een ervaren belastingdeskundige voor advies over uw specifieke belastingverplichtingen. PayPro Global aanvaardt geen enkele verantwoordelijkheid voor enige actie die wel of niet wordt ondernomen op basis van de hier gepresenteerde informatie.

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.

Officiële overheidslink: Canada Revenue Agency

5.00%

BTW/Verkoopprijs voor e-producten en -diensten

Tax applicable for

B2B and B2C

Verleggingsregeling voor B2B-verkopen

Ja

Btw-nummer validatie vereist

Ja

Wanneer moet u zich registreren

Once exceeding CAD 30,000 in annual sales 

Online registratie mogelijk

Ja

Lokale vertegenwoordiger vereist

Nee

Registratieprocedure

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

Lijst van digitale en elektronische diensten die belastbaar zijn

Digital products and services delivered electronically (CRA)

Boetes

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

Registratiedrempel

CAD 30.000 annual sales

Indieningsinterval

Maandelijks, driemaandelijks of jaarlijks 

Indienen deadline

One month after end of reporting period

Vereisten voor e-facturatie

Niet verplicht

Bewaarplicht

6 years

How-To Guides: Northwest Territories SaaS VAT

Stap: 1 Drempel

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.

Stap: 2 Bedrijfsregistratie

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

Stap: 3 TIN/BTW-nummer

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

Stap: 1 Standaardtarief

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

Stap: 2 Tarief Formule

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

 

Tax Amount = Net Price X 5%

 

Stap: 3 Verleggingsregeling (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.

 

Stap: 1 B2C verkopen

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

Stap: 2 B2B verkopen

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%.

Stap: 3 Factuurvereisten

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%).

Stap: 1 Indieningsinterval

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

Stap: 2 Indieningstermijn

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

Stap: 3 Indiening

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.

Stap: 4 Boekhouding

Tax records should be kept for a minimum of 6 years from the end of the latest year to which they relate.

PayPro Global Oplossing: Vereenvoudigde Registratie & Fiscale Vertegenwoordiging

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.

Lees meer over onze MoR-diensten.

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