按地区划分的税率 Prince Edward Island

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

Prince Edward Island 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. Compliance cycles scale with revenue—ranging from monthly to annual tiers—with electronic filings and payments due within one month following the close of the reporting period.

马赛克图像

Prince Edward Island

Prince Edward Island is a Harmonized Sales Tax (HST) province at 15%, administered federally by the Canada Revenue Agency.

官方政府链接： 加拿大税务局

15.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

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

Once exceeding CAD 30,000 in annual sales 

可在线注册

是

需要当地代表

否

注册流程

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

应纳税的数字和电子服务清单

Digital products and services delivered electronically (CRA)

罚款

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

注册门槛

CAD 30.000 annual sales

申报间隔

每月、每季度或每年 

申报截止日期

One month after end of reporting period

电子发票要求

非强制性

记录保存

6 years

How-To Guides: Prince Edward Island SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

Non-residents with no physical presence typically register via the Simplified GST/HST regime for the digital economy through the Canada Revenue Agency (CRA).

步骤：3 纳税人识别号/增值税号

A 9-digit Business Number (BN) followed by a 4-digit program identifier (e.g., 123456789 RT 0001) issued by the CRA.

步骤：1 标准税率

The sales tax rate is 15% (HST). This consists of a 5% federal GST component and a 10% provincial component.

步骤：2 税率公式

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

 

Tax Amount = Net Price X 15%

步骤：3 反向收费 (B2B)

Applies. Under the simplified regime, non-resident SaaS providers do not charge HST to B2B customers who provide a valid GST/HST registration number. The customer is responsible for self-assessing tax if the service is for non-commercial use.

步骤：1 B2C销售

You must charge 15% HST to “specified Canadian recipients” (unregistered individuals) whose usual place of residence is in PEI. You must collect two pieces of non-conflicting evidence (e.g., billing address, IP address, or bank location) to determine the location.

步骤：2 B2B销售

Obtain and verify the customer’s GST/HST registration number. If provided, do not charge the tax. This effectively acts as a zero-rating/reverse charge for cross-border SaaS.

步骤：3 发票要求

发票必须包含：

  • Supplier business name

  • GST/HST registration number

  • Date of invoice

  • 服务描述

  • 应付总额

  • Total tax charged.

  • For sales over CAD 150, the purchaser’s name must be included

步骤：1 申报周期

Standard filing for simplified registrants is Quarterly.

 

步骤：2 申报截止日期

Taxes are filed one month after the end of the reporting period (e.g., the quarter ending March 31 is due April 30).

步骤：3 提交

Electronic filing via CRA My Business Account or the GST/HST NETFILE portal. Payments are remitted in CAD via online banking or international wire transfer.

步骤：4 记录保存

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

PayPro Global 解决方案：简化注册与财政代表

Navigating Prince Edward Island’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.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。

咨询专业顾问
马赛克图像
zh_CN简体中文
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська ja日本語 ko_KR한국어 zh_CN简体中文