REMINDER: Quebec introduces sales tax on digital sales to consumers

16 October 2019

From 1 September 2019, Quebec introduced sales tax (QST) on sales made by non-resident providers of digital services to consumers residing in the province.

Previously, non-resident businesses providing digital services in Quebec did not have to charge QST on their sales. However, in an effort to remove the unfair advantage that this gave to these companies over resident providers, the Quebec Revenue of Finance has implemented QST on these types of supplies at a rate of 9.975%.

This will be subject to an annual registration threshold of C$30k (approx. £18.5k) and applies to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.