按地区划分的税率 Quebec

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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。

Quebec utilizes a dual sales tax structure, layering a 9.975% Quebec Sales Tax (QST) alongside Canada’s federal 5% Goods and Services Tax (GST) for a combined effective rate of 14.975% on digital products. For non-resident digital suppliers, registration under both the federal simplified GST framework and the specialized provincial QST regime is triggered once annual sales to local consumers reach a matching CAD 30,000 threshold. Under this specialized regime, businesses file QST returns on a default quarterly basis through Revenu Québec, with electronic filings and payments due within one month of the reporting period’s conclusion.

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Quebec

Quebec applies the Quebec Sales Tax (QST) at 9.975% on top of the federal 5% GST. QST is administered by Revenu Québec. Combined effective rate: 14.975%. QST applies to digital products delivered electronically. 

官方政府链接： 加拿大税务局

14.975%

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

Federal GST: CAD 30,000 annual sales.

QST (non-resident digital): CAD 30,000 in supplies to specified Quebec consumers over 12 months.

可在线注册

是

需要当地代表

否

注册流程

Federal GST via CRA online;

QST via Revenu Québec — non-residents use the Specified QST regime online registration

应纳税的数字和电子服务清单

Digital products and services delivered electronically (CRA)

罚款

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

QST: similar late-filing and late-payment penalties per Revenu Québec

注册门槛

CAD 30.000 annual sales

申报间隔

Federal GST: by revenue tier.

QST: quarterly (default for Specified QST regime)

申报截止日期

Federal: one month after period end.

QST: 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: Quebec 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 met through sales to “Specified Quebec Consumers” (B2C/unregistered persons).

步骤：2 商业注册

Register online via Revenu Québec’s “Registration service for suppliers outside Québec.” If you also meet the federal threshold, you must register for the Simplified GST/HST via the Canada Revenue Agency (CRA).

 

Non-resident suppliers must register for QST via Revenu Québec’s specified system. If they also meet federal requirements, they must separately register for GST/HST under the CRA simplified regime

步骤：3 纳税人识别号/增值税号

You will receive a QST Registration Number (format: 1234567890TQ0001) from Revenu Québec and a GST Business Number from the CRA.

步骤：1 标准税率

The sales tax rate is 14.975% (5% Federal GST + 9.975% Provincial QST).

步骤：2 税率公式

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

 

Tax Amount = Net Price X 14.975%

步骤：3 反向收费 (B2B)

Applies to cross-border B2B sales. If the Quebec business provides a valid QST/GST registration number, the non-resident supplier does not charge tax. The buyer must self-assess and report the tax.

步骤：1 B2C销售

You must charge the full 14.975% tax to private consumers and non-registered businesses. You must verify residency using two non-conflicting pieces of evidence (e.g., billing address, IP address, or bank coordinates).

步骤：2 B2B销售

Tax is not charged if the buyer provides a valid QST/GST number. You must validate these numbers via the official registries.

步骤：3 发票要求

发票必须包含：

  • 供应商名称

  • QST/GST number

  • 发票日期

  • 序列号

  • 服务描述

  • Total amount

  • Tax rate/amount per tax type.

Note: Under Quebec’s Charter of the French Language, B2C invoices should be provided in French unless the consumer requests otherwise.

步骤：1 申报周期

Taxes are generally filed quarterly for the specified (simplified) system.

步骤：2 申报截止日期

The filing deadline is the last day of the month following the end of the calendar quarter (e.g., April 30 for the Jan–Mar period).

 

步骤：3 提交

File QST returns via the Revenu Québec online portal. GST is filed via the CRA My Business portal. Payments can be made via wire transfer or online banking in CAD or USD (for QST).

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 Quebec’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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