Alíquota de imposto por região British Columbia

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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.

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.

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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.

Link oficial do governo: Agência Tributária do Canadá

12.00%

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

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

Registro online possível

sim

Representante local necessário

Não

Procedimento de registro

Federal GST via CRA online; BC PST via eTaxBC 

Lista de serviços digitais e eletrônicos sujeitos a imposto

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

Penalidades

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

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

Limite de registro

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

Intervalo de arquivamento

Federal GST: annual/quarterly/monthly by revenue.

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

Prazo de entrega

Federal: one month after period end.

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

Requisitos de faturamento eletrônico

Não obrigatório

Manutenção de registros

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

How-To Guides: British Columbia 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
• 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.

Passo: 2 Registro de Empresas

• 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.

Passo: 3 Número TIN/IVA

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

Passo: 1 Taxa Padrão

The sales tax rate in British Columbia is:

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

Passo: 2 Fórmula do IVA

Para calcular o valor do seu imposto, utilize a seguinte fórmula:

 

Valor do Imposto = Preço Líquido x 12%
(Calculated as $5\% + 7\%$, not compounded).

Passo: 3 Inversão do Sujeito Passivo (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.

Passo: 1 Vender B2C

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.

Passo: 2 Vender B2B

• 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).

Passo: 3 Requisitos da Fatura

As faturas devem incluir:
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.

Passo: 1 Intervalo de Declaração

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

Passo: 2 Prazo de Declaração

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

Passo: 3 Submissão

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

Passo: 4 Manutenção de registros

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

PayPro Global Solução: Registro Simplificado e Representação Fiscal

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.

Saiba mais sobre nossos serviços de MoR.

Perguntas frequentes

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