按地区划分的税率 苏里南

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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。

苏里南实行标准10%的增值税（VAT），该税制取代了其旧的营业税框架，由Belastingdienst Suriname负责管理。非居民数字产品和电子服务提供商一旦其向本地消费者的销售额超过法定门槛SRD 500,000，便需要注册增值税。合规义务实行标准的月度申报周期，电子申报和税款支付须在申报期结束后的次月16日之前完成，并有2026年初更新的严格罚款规定作为支撑，以应对漏报或不准确的申报。

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苏里南

Suriname implemented a Value Added Tax (VAT) regime effective 1 January 2023. Standard VAT rate is 10%. Foreign businesses supplying digital products to customers in Suriname must register once sales exceed SRD 500,000.

官方政府链接： Belastingdienst Suriname (Tax and Customs Administration)

10.00%

电子产品和服务增值税/销售税率

免税产品类别

Small businesses with annual revenue ≤ SRD 1,000,000 are exempt from VAT registration

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

After SRD 500,000 in sales has been exceeded

可在线注册

是 

需要当地代表

非强制性

注册流程

Register with Belastingdienst Suriname under non-resident digital services regime

应纳税的数字和电子服务清单

Streaming games, music, apps, films, e-books, e-journals, software, internet services

注册门槛

SRD 500.000

申报间隔

每月

申报截止日期

By the 16th day of the month following the reporting period

电子发票要求

非强制性

记录保存

7 years 

How-To Guides: Suriname SaaS VAT

步骤：1 门槛

Effective January 1, 2023, Suriname will require non-resident service providers to register for and collect VAT on the provision of the following services to consumers in Suriname:

 

(1) the transfer and granting of copyrights, patents, licensing rights, trademarks and similar rights;

(2) advertising services;

(3) services provided by consultants, engineers, consultancies, lawyers, accountants and other similar services, as well as data processing and disclosure;

(4) the obligation not to exercise, in whole or in part, a professional activity or a right referred to in this Article;

(5) banking, financial and insurance operations, including reinsurance operations and except for the hire of safes;

(6) the provision of staff;

(7) the rental of movable tangible property, except for all means of transport;

(8) telecommunication services;

(9) radio- on television broadcasting services;

(10) electronic services.

 

The law includes a registration threshold of SRD 500,000 for non-resident providers of digital services but does not include any such threshold for the other remotely provided services.

Registration is mandatory for foreign suppliers of digital services to local consumers (B2C) if sales exceed this threshold.

步骤：2 商业注册

Register online via the Suriname Tax Authority (Belastingdienst) portal. Foreign entities can register without a local establishment but may need to provide details like the Certificate of Incorporation and ID of directors.

步骤：3 纳税人识别号/增值税号

Upon registration, businesses shall receive a FIN (Fiscaal Identificatienummer), a unique tax ID assigned upon registration.

步骤：1 标准税率

Standard VAT (IVA) in Suriname is 10%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 10%

 

步骤：3 反向收费 (B2B)

Yes. Foreign suppliers do not charge VAT on sales to registered Surinamese businesses. The local business buyer is responsible for withholding and declaring the tax under the reverse charge mechanism.

步骤：1 B2C销售

Charge 10% VAT on digital services (e.g., streaming, apps, software) sold to non-business residents in Suriname.

 

 

步骤：2 B2B销售

Do not charge VAT. Obtain and validate the customer’s FIN (Tax ID) to confirm business status. Indicate “Reverse Charge” on the invoice.

步骤：3 发票要求

Invoices must generally include:

 

• 供应商名称和地址
• Buyer Name and Address
• Date of Issue & Invoice Number
• 服务描述
• Net Amount & VAT Amount (or 0% if B2B)
• Currency (SRD or foreign currency converted at Central Bank rate).

步骤：1 申报周期

税款每月申报。

步骤：2 申报截止日期

The filing deadline is by the 16th day of the month following the reporting period (e.g., January return is due by February 16).

步骤：3 提交

File electronically via the Belastingdienst Online Portal. Payment is made via bank transfer to the Tax Collector’s account.

步骤：4 记录保存

Records must be kept for 10 years (General rule for commercial records in Suriname).

PayPro Global 解决方案：简化注册与财政代表

Navigating Suriname’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。

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