Mandatory Taiwanese VAT Registration for B2C Providers of Electronic Services Due May 1


As of May 1, 2017, foreign providers of Business-to-Consumer (B2C) electronic services to Taiwanese customers must register for value added tax if their annual B2C sales exceed a VAT registration threshold of TWD480,000 in a calendar year.

Foreign suppliers can register either directly or through a tax-filing agent. 

Click here for the online registration application form, on the eTax portal of the Taiwanese Ministry of Finance.

By Joanna Norland, Technical Tax Editor, Bloomberg BNA

In-depth information about Taiwanese VAT us available in the Taiwan chapter of the Bloomberg BNA VAT Navigator. 

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