Alíquota de imposto por região Nova Scotia

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As informações fornecidas nesta página destinam-se apenas a fins informativos gerais. Elas não devem ser interpretadas como aconselhamento tributário, nem se destinam a isso. Para obter aconselhamento sobre suas responsabilidades tributárias específicas, consulte um especialista em impostos experiente. A PayPro Global não assume qualquer responsabilidade por qualquer ação tomada ou não tomada com base nas informações aqui apresentadas.

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.

Link oficial do governo: Agência Tributária do Canadá

14.00%

Alíquota de IVA/imposto sobre vendas de produtos e serviços eletrônicos

Tax applicable for

B2B and B2C

Mecanismo de cobrança reversa para vendas B2B

sim

Validação de ID fiscal necessária

sim

Quando você tem que se registrar

Once exceeding CAD 30,000 in annual sales 

Registro online possível

sim

Representante local necessário

Não

Procedimento de registro

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

Lista de serviços digitais e eletrônicos sujeitos a imposto

Digital products and services delivered electronically (CRA)

Penalidades

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

Limite de registro

CAD 30.000 annual sales

Intervalo de arquivamento

Mensalmente, trimestralmente ou anualmente 

Prazo de entrega

One month after end of reporting period

Requisitos de faturamento eletrônico

Não obrigatório

Manutenção de registros

6 years

How-To Guides: Nova Scotia SaaS VAT

Passo: 1 Limite

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.

Passo: 2 Registro de Empresas

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

Passo: 3 Número TIN/IVA

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

Passo: 1 Taxa Padrão

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%).

Passo: 2 Fórmula da Taxa

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

 

Tax Amount = Net Price X 5%

 

Passo: 3 Inversão do Sujeito Passivo (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.

Passo: 1 Vender B2C

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).

Passo: 2 Vender B2B

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

Passo: 3 Requisitos da Fatura

Deve incluir:
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).

Passo: 1 Intervalo de Declaração

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

Passo: 2 Prazo de Declaração

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

Passo: 3 Submissão

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

Passo: 4 Manutenção de registros

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

PayPro Global Solução: Registro Simplificado e Representação Fiscal

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.

Saiba mais sobre nossos serviços de MoR.

Perguntas frequentes

Sobrecarregado com a conformidade do imposto sobre vendas de SaaS?

Nossa equipe de especialistas em impostos sobre SaaS está aqui para ajudar. Entre em contato conosco hoje para uma consulta gratuita.

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