Alíquota de imposto por região Newfoundland and Labrador

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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 Newfoundland and Labrador: A Guide for SaaS Businesse

Newfoundland and Labrador operates under a unified 15% Harmonized Sales Tax (HST) administered directly by the Canada Revenue Agency (CRA), combining federal and provincial components into a single rate. For non-resident suppliers of digital products and electronic services, registration under the simplified GST/HST framework is triggered upon reaching the CAD 30,000 threshold in annual sales to Canadian consumers. Filing frequencies scale with business revenue—ranging from monthly to annual cycles—with electronic returns and payments due within one month following the close of the reporting period.

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Newfoundland and Labrador

Newfoundland and Labrador is a Harmonized Sales Tax (HST) province at 15%, administered federally by the Canada Revenue Agency.

Link oficial do governo: Agência Tributária do Canadá

15.00%

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);

failure to register min CAD 250

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: Newfoundland and Labrador 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. 

 

  • $30,000 CAD over 4 consecutive calendar quarters. Registration is mandatory if this threshold is exceeded from sales to “specified Canadian recipients.”
  • The CAD 30,000 threshold exists in law, but many non-resident SaaS and digital providers selling to Canadian consumers (including New Brunswick) must register even if they do not exceed CAD 30,000, due to the digital economy rules effective 1 July 2021.

Passo: 2 Registro de Empresas

Managed by the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST Regime for digital services unless they have a physical presence or wish to claim Input Tax Credits (ITCs).

 

Passo: 3 Número TIN/IVA

The GST/HST Number (e.g., 123456789RT0001) issued by the CRA.

Passo: 1 Taxa Padrão

The sales tax rate is 15% Harmonized Sales Tax (HST). This consists of 5% Federal GST and 10% Provincial component.

Passo: 2 Fórmula da Taxa

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

 

Tax Amount = Net Price X 15%

 

Passo: 3 Inversão do Sujeito Passivo (B2B)

Under the simplified regime, if a B2B customer provides a valid GST/HST registration number, the non-resident seller does not charge tax. The buyer self-assesses the tax on their own return.

Passo: 1 Vender B2C

You must charge 15% HST to any consumer in Newfoundland and Labrador who is not registered for GST/HST. Use “residence indicators” (e.g., billing address, IP address, or bank info) to confirm the buyer is in the province.

Passo: 2 Vender B2B

Do not charge HST if the buyer provides a valid GST/HST number. You must verify the number via the CRA registry. If no number is provided, treat the sale as B2C and charge 15% tax.

Passo: 3 Requisitos da Fatura

As faturas devem incluir:
1. Business legal name.
2. GST/HST Registration Number.
3. Date of invoice.
4. Total amount paid/payable.
5. Distinct tax amount or a statement that tax is included (specifying the 15% rate).
6. Recipient’s name (required for B2B/high-value sales).

Passo: 1 Intervalo de Declaração

Standard for the simplified regime is Quarterly (calendar quarters).

Passo: 2 Prazo de Declaração

The end of the month following the end of the reporting period (e.g., Q1 ends March 31; filing/payment is due April 30).

Passo: 3 Submissão

Electronic filing via CRA My Business Account or the GST/HST Registry portal. Payments can be made via wire transfer or major financial institutions.

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 Newfoundland and Labrador’s’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.

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