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VAT

VAT

Taiwanese VAT rates and compliance

Taiwanese VAT and GBRT rates

There are a range of VAT and Gross Business Receipts Tax (GBRT):

Rate

Type

Which goods or services

5%

Standard

All other taxable goods and services

0%

Zero

Exports and related services; some goods and services associated with international transportation

0%

Exempt

Basic foodstuffs; sale of land; and a range of financial instruments

0.1%

GBRT

Agriculture

1%

GBRT

Small enterprises; reinsurance premiums

5%

GBRT

Financial services

15%

GBRT

Entertainment services at restaurants or nightclubs

VAT compliance

As a tax payer, VAT registered business must comply with the rules and record keeping requirements of the VAT Act. This includes invoice format and records. VAT invoices and records must be stored for at least seven years. Records may be stored electronically.

Time of supply

The period the VAT is due – time of supply or tax point – is generally at the time of delivery or cash payment of the goods. For services, it is the time of cash settlement. For installment payments, the VAT is due at the corresponding time of each payment. VAT on advance payments are only liable when the delivery is performed.


Import VAT is due at the time of clearing the goods into Taiwan through customs.
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Other Pages:
Taiwanese VAT rates and compliance
Taiwanese VAT registration
Taiwanese VAT returns
Taiwanese invoice rules
Taiwanese VAT on e-services
Taiwanese e-invoices
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