加拿大基于登记的税费

如果您已使用 Shopify 在加拿大进行销售，则可以将您的商店更新为使用新的加拿大销售税功能。如果您的商店有资格更新，则税务页面上会显示一个横幅，提示您更新税费设置。当您点击更新税费设置按钮时，系统会要求您提供税务登记号码。添加此号码之后，Shopify 会为您所在注册区域自动设置省级和联邦级均适用的税率。

Shopify 支持可以帮助您在 Shopify 后台中进行税费设置，但是您需要自己决定一些内容（或者在税务专业人士的帮助下进行）。我们无法提供与法律相关的税务建议。如果您在更改设置时遇到任何问题，可以联系 Shopify 支持获取帮助。

本页相关主题

• 我需要登记税号吗？

• 我如何知道我是否需要在省级登记？

• 我需要注册。我应该怎么做？

• 我不需要登记。我应该怎么做？

• 我可以覆盖税费设置吗？

• 我可以在哪里寻求更多帮助？

• 我需要了解有关英国脱欧的哪些信息？

• 关于在欧盟销售产品，我需要了解哪些信息？

• 我已经更新了税费设置。为什么我会得到不同的税额？

• 相关链接

我需要登记税号吗？

这取决于您的业务。如果您的商店位于加拿大，则通常需要注册 GST/HST 账户（如果同时符合以下两项条件）：

• 销售或租用应税产品或服务。

• 在过去四个连续的完整日历季度内，您在加拿大的应税销售额收入超过 30,000 加元，或当前日历季度的应税销售额收入超过 30,000 加元。

如果您的商店不在加拿大，则通常需要注册 GST/HST账户（如果同时符合以下两项条件）：

• 您向加拿大的客户销售应税产品或服务并从位于加拿大的仓库为这些订单发货。

• 过去 12 个月内，您在加拿大的应税销售额超过 30,000 加元。

如果您符合上述任一情况，则您可能需要针对您的销售收取销售税、将这些税费汇给相应税务机关以及向税务机关提交定期报告。如果您的销售额低于阈值，则无需注册 GST/HST 账户，也无需收取或汇付税费。

如果您销售产品和服务的所在省在商品和服务税 (GST) 之外单独收取省销售税 (PST)，那么您可能也需要在此省登记。

如果您不确定是否需要收取销售税，请咨询当地税务会计师或其他税务专家，以及省级和联邦税务机构。

我如何知道我是否需要在省级登记？

单独收取省税的省份有：不列颠哥伦比亚省、曼尼托巴省、魁北克省和萨斯喀彻温省。这些要求因省而异。有关详细信息，请参阅加拿大税费参考。

例如，如果您在这些省份经营业务或投放广告，则可能需要注册。

我需要注册。我应该怎么做？

对于 GST/HST，您可以在 CRA（加拿大税务局）网站上注册。如果需要在省级注册，您可以在具体的省级网站上注册 - 请参阅此处的列表。

注册后，在税费页面上添加您的税务登记号码。

步骤：

1. 在税费页面上，点击更新税收设置。

2. 在加拿大页面上，点击收取销售税，选择适用地区，并输入您的登记税号（如果有）。

3. 点击征收销售税。

4. 可选：若要添加其他销售税地区，请点击收取销售税并选择适用的省税地区。

我不需要登记。我应该怎么做？

如果您确定自己不需要收取加拿大税费，请转至税费页面，并选择未登记征收选项。选择此选项将确保您不会在商店中收取税费。

建议使用此选项，而不是将客户设置为免税或将产品设置为免税。即使您现在不需要注册以收取税费，但您将来可能需要。相较于更改面向客户或产品的设置，输入注册号码要容易得多。

我可以覆盖税费设置吗？

可以，不过有一些限制。您可以覆盖专门应用于您商店的设置 - 仅限于您已输入了登记号的那些设置。若要详细了解当您更新时对加拿大手动税费造成的影响，请参阅加拿大手动税费要求。

我可以在哪里寻求更多帮助？

Shopify 支持可以在如何更改您的设置方面提供帮助，但是无法建议您是否应该更改设置。如果您难以决定是否应向税务机构进行登记并向客户收取税费，最好咨询当地的专家，例如会计师或财务顾问。您还可以直接咨询各个税务机构。

我需要了解有关英国脱欧的哪些信息？

如果您向英国客户销售产品，则了解英国脱欧对您的业务有何影响的最佳方式是联系当地的税务专业人士。首先，以下是商家向英国客户销售商品时适用的新法律：

• 你可能需要英国的 EORI 号。

• 由于英国 VAT 法律已于 2021 年 1 月 1 日生效，这将导致等于或小于 135 英镑的商品销售需要符合新的 VAT 要求。

• 如果商品销售额等于或小于 135 英镑，那么您必须在英国登记 VAT。在这种情况下，VAT 是在 POS 收取的，并由商家汇付。如果您使用基于登记的税，并且在英国登记了 VAT，那么 VAT 就适用于您向英国客户进行的销售。

• 如果商品销售额超过 135 英镑，那么您可能不需要在 POS 收取 VAT。在这种情况下，VAT 和关税由进口商汇付。如果您使用基于登记的税，并且在英国登记了 VAT，那么 VAT 就不适用于您向英国客户进行的销售。如果您愿意，您可以在销售时向客户收取 VAT 和关税，然后使用发货标签将这些资金提供给发货人或进口商。或者，您可以在不收取 VAT 和关税的情况下发送订单，您的客户将在配送时支付额外的费用。详细了解如何处理 VAT 和关税。

详细了解英国脱欧对您企业的影响。

关于在欧盟销售产品，我需要了解哪些信息？

当欧盟外的商家向欧盟成员国内的客户运输订单时，需遵守以下进口和关税规定：

• 对于等于或小于 150 欧元的订单，需支付 VAT。

• 对于超过 150 欧元的订单，需支付进口 VAT 和关税。

如果您未在结账流程中收取 VAT 和关税，客户将需要在产品送达时向承运商支付这些税费。

如果您想在结账时收取 VAT，则需要登记增值税号。为了帮助您处理登记增值税号、报告销售额和汇付 VAT 的复杂工作，欧盟已推出进口一站式服务方案 (IOSS)。如果您不确定是否应申请 IOSS，请联系当地税务专业人士。

收到 IOSS 编号后，您需要在 Shopify 后台将其添加到税务登记信息中。 在将 IOSS 编号添加到税务登记信息中之前，请确保您已针对欧盟设置了发货预设。

步骤：

1. 在 Shopify 后台中，转到设置 > 税费和关税。

2. 在欧盟旁边的征税区域部分中，点击管理。

3. 在向欧盟发货部分中针对欧盟销售的 VAT 的旁边，点击收取 VAT。

4. 在注册国家/地区中，选择您注册 IOSS 的国家/地区。

5. 在 IOSS 增值税号中，键入您的 IOSS 编号。

6. 点击征收 VAT。

我已经更新了税费设置。为什么我会得到不同的税额？

在某些订单中，您可能会注意到，在您更新税费设置后，税款总额会出现较小的差异。这种差异是由于税额以订单项级别（而不是发票级别）进行舍入造成的。您可以在管理您的加拿大税费中了解关于舍入计算的详细信息。

相关链接

• 管理您的加拿大税费

• 在加拿大税务局登记

• 加拿大手动税费要求

Shopify商户官网原文详情：

Registration-based taxes in Canada

If you're already using Shopify to sell in Canada, then you can update your store to use the new Canadian sales tax features. If your store is eligible to be updated, then a banner appears on the Taxes page prompting you to update your tax settings. When you click the Update tax settings button, you're asked to provide a tax registration number. After you've added this number, Shopify automatically sets the tax rates that apply provincially and federally in the areas you've registered for.

Shopify Support can help you with your tax settings in your Shopify admin, but you'll need to make some decisions yourself (or with the help of a tax professional). We're not able to provide legal tax advice. If you're encountering any trouble changing your settings, you can contact Shopify Support for help.

On this page

• Do I need to register for a tax number?

• How do I know if I need to register at the provincial level?

• I need to register. What do I do?

• I don't need to register. What do I do?

• Will I be able to override tax settings?

• Where can I go for more help?

• What do I need to know about Brexit?

• What do I need to know about selling in the EU?

• I've updated my tax settings. Why am I getting different tax amounts?

• Related links

Do I need to register for a tax number?

That depends on your business. If your store is based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

• You sell or lease taxable products or services.

• Your revenue from taxable sales in Canada is more than 30,000 CAD over the past four completed consecutive calendar quarters, or more than 30,000 CAD over the current calendar quarter.

If your store is not based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

• You sell taxable products or services to customers in Canada, and fulfill those orders from a warehouse located in Canada.

• Your revenue from taxable sales in Canada is more than 30,000 CAD over the past twelve months.

If either of the preceding cases apply to you, then you might need to collect taxes on your sales, remit those taxes to the appropriate tax authority, and file regular reports with the tax authority. If your sales are lower than the threshold, then you don't need to register for a GST/HST account, and you don't need to collect or remit taxes.

If a province where you sell products and services charges a provincial sales tax (PST) separately from the goods and services tax (GST), then you might need to register in that province, too.

If you're not sure whether you need to charge sales tax, then consult with a local tax accountant or other tax specialist, as well as with provincial and federal tax agencies.

How do I know if I need to register at the provincial level?

The provinces that charge a separate provincial tax are British Columbia, Manitoba, Quebec, and Saskatchewan. These requirements vary depending on the province. For more details, refer to Canadian taxes reference.

For example, you might need to register if you operate or advertise in those provinces.

I need to register. What do I do?

For GST/HST, you can register on the CRA (Canada Revenue Agency) website. If you need to register provincially, you can do so on on the specific provincial website - refer to the list here.

After you've registered, add your tax registration number on the Taxes page.

Steps:

1. On the Taxes page, click Update tax settings.

2. On the Canada page, click Collect sales tax, select the region that applies, and enter your registered tax number if you have one.

3. Click Collect sales tax.

4. Optional: To add additional sales tax regions, click Collect sales tax and select the provincial tax regions that apply.

I don't need to register. What do I do?

If you've determined that you don't need to charge Canadian taxes, then go to your Taxes page and select the Not registered to charge option. Selecting this option will ensure that you're not charging tax in your store.

This option is recommended rather than setting your customers as tax-exempt or setting your products to be tax-free. If you don't need to register to collect taxes now, then you might need to in the future. Entering a registration number is much easier than having to change your settings for customers or products.

Will I be able to override tax settings?

Yes, with some restrictions. You're able to override settings that apply to your store specifically - that is, only those that you've entered registration numbers for. For more information about how Canadian tax overrides are affected when you update, refer to Canadian tax override requirements.

Where can I go for more help?

Shopify support is able to help you with how to change your settings, but can't advise you on if you should change your settings. If you need help determining if you should register with tax agencies and charge taxes to your customers, your best resource is a local expert such as an accountant or financial advisor. You can also reach out to individual tax agencies directly.

What do I need to know about Brexit?

If you sell to customers in the UK, then the best way to get information about how Brexit affects your business is by contacting a local tax professional. As a starting point, the following are some of the new laws that apply to merchants who sell to customers in the UK:

• You might need a UK EORI number.

• The UK VAT laws that came into force on January 1, 2021 result in new VAT requirements for sales equal to or less than 135 GBP.

• If the sale of goods is equal to or less than 135 GBP, then you must register for VAT in the UK. In this case, VAT is collected at the point of sale and remitted by the merchant. If you use registration-based taxes and have a UK VAT registration, then VAT will be applied to your sales to customers in the UK.

• If the sale of goods is over 135 GBP, then you might not be required to collect VAT at the point of sale. In this case, VAT and duties are remitted by the importer. If you use registration-based taxes and have a UK VAT registration, then VAT will not be applied to your sales to customers in the UK. If you choose to, you can charge your customer for VAT and duties at the time of sale, and then provide these funds to the shipper or importer using a shipping label. Alternatively, you can send the orders without charging VAT and duties, and your customer will pay extra funds at the time of delivery. Learn more about handling VAT and duties.

Learn more about the implications of Brexit for your business.

What do I need to know about selling in the EU?

When merchants outside the EU ship orders to customers in EU member countries, then the following import and duty rules apply:

• For orders that are equal to or less than 150 EUR, VAT is applied.

• For orders that are greater than 150 EUR, import VAT and duties are applied.

If you don't charge VAT and duties during the checkout process, then your customer pays them to the shipping carrier upon delivery.

If you want to collect VAT at checkout, then you need to register for a VAT number. To help you manage the complexity of registering for a VAT number, reporting your sales, and remitting VAT, the EU has introduced the Import One-Stop Shop scheme (IOSS). If you're not sure whether you should apply to the IOSS, then contact a local tax professional.

After you receive your IOSS number, you need to add it to your tax registration in your Shopify admin. Before you add your IOSS number to your tax registration, make sure that you've set up a shipping profile for the European Union.

Steps:

1. From the Shopify admin, go to Settings > Taxes and duties.

2. In the Tax regions section, beside European Union, click Manage.

3. In the Shipping to the EU section, next to VAT on sales to the EU, click Collect VAT.

4. From Registration country, select the country where you registered for IOSS.

5. In IOSS VAT number, type your IOSS number.

6. Click Collect VAT.

I've updated my tax settings. Why am I getting different tax amounts?

In some orders, you might notice a small variance in your total tax amounts after you've updated your tax settings. This variance is due to tax amounts being rounded at the line-item level, rather than at the invoice level. You can learn more about rounding calculations in Managing your Canadian taxes.

Related links

• Managing your Canadian taxes

• Registering with Canadian tax agencies

• Canadian tax override requirements

文章内容来源：Shopify商户官方网站