按地区划分的税率印度

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印度的SaaS企业面临的商品和服务税 (GST) 问题

在印度提供软件即服务 (SaaS) 的企业需缴纳商品和服务税 (GST)，标准税率为 18%。此税适用于向位于印度的客户提供的数字服务，包括 SaaS。商品和服务税于 2017 年实施，取代了之前的增值税 (VAT) 制度，简化了税收并提高了合规性。对于 SaaS 企业而言，了解并遵守相关的商品和服务税法规至关重要，以避免处罚并确保运营顺畅。

印度

India implemented the Goods and Services Tax (GST) in 2017 to streamline taxation and improve compliance.

官方政府链接： Goods and Services Tax Council

18.00%

电子产品和服务增值税/销售税率

5.00%

降低的税率

税率降低的产品类别

No specific reduced tax rates for digital goods and services in India

免税产品类别

There are no specific exemptions for digital goods and services in India

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Business must register before commencement of taxable activies

可在线注册

是

Local representative needed

是

注册流程

Companies must complete a single registration using Form GST REG-10.

It typically takes about 5 to 10 working days to obtain a GST Certificate.

E-merchants have the option to appoint a tax agent to handle all GST obligations on their behalf.

应纳税的数字和电子服务清单

网站供应、网络托管、程序和设备的远程维护；
软件的供应及其更新；
图像、文本和信息的供应以及数据库的提供；
音乐、电影和游戏的供应，包括机会游戏和赌博游戏，以及政治、文化、艺术、体育、科学和娱乐广播和活动；
远程教育。

Penalties

未能获得注册可能会导致 20,000 印度卢比（约合 240 美元）的罚款。

未缴纳税款、税款缴纳不完整、退税不准确或不当使用进项税抵免可能导致 20,000 印度卢比（约 240 美元）或应缴税款 10% 的罚款，以较高者为准。此外，逾期提交定期申报表将处以每日罚款，最高不超过 10,000 印度卢比。

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

每月

申报截止日期

在申报表所涉月份的次月 20 日之前

电子发票要求

是

记录保存

企业必须至少保留 6 年的所得税记录和商品及服务税 (GST) 记录

印度 SaaS 企业的主要商品及服务税 (GST) 合规要求

Compliance with GST in the context of SaaS requires businesses to register for GST if their turnover exceeds the threshold limit. They must also file GST returns electronically on a monthly basis, by the 20th of the month following the tax period. Additionally, businesses must retain relevant records, including income tax records and GST records, for at least six years. E-invoicing is mandatory for businesses with a turnover exceeding a specific threshold, further streamlining the invoicing process and ensuring compliance.

SaaS VAT Management Insights

Managing SaaS VAT effectively involves understanding the customer’s location. If the customer is located in India, the standard 18% GST rate applies. However, if the customer is located outside India, the place of supply rules and other international tax considerations may come into play. Consulting with tax professionals specializing in SaaS and digital services is highly recommended to ensure accurate understanding and management of GST compliance, minimizing risks and maximizing operational efficiency.

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按地区划分的税率 印度

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