Taiwan VAT

Taiwan introduced Business Tax in 1931. This includes a Value Added Tax (VAT) and Gross Business Receipts Tax (GBRT)

It is operated by the Taiwan Ministry of Finance.


What activities require a Taiwanese registration?

Resident companies providing the following taxable goods or services may have to apply for a VAT registration number:

  • Domestic supplies of goods, including assets and real estate, within Taiwan
  • Domestic sale of services or intangibles within the country
  • Importing goods into Taiwan

B2B services provided to Taiwanese businesses do not require the foreign provider to register – the reverse charge should be applied instead.

Foreign companies cannot apply for a Taiwanese VAT number. Instead they must form a local entity, or use an agent, to provide a domestic taxable supply of goods or services. The exception is B2C digital services. The VAT registration threshold for this is TWD 480,000 per annum.


Latest Taiwanese news

Taiwan B2C foreign e-services

August 11, 2017

Taiwan has confirmed that the Value Added Tax registration threshold for non-resident suppliers of electronic services to consumers is Taiwanese $480,000 per annum. Since...

Taiwan VAT B2C e-services May 2017

March 29, 2017

Taiwan has confirmed that it will begin to levy 5% VAT on electronic services provided to consumers by foreign providers.  This brings the country...

Taiwan VAT on B2C e-services

December 18, 2016

Taiwan’s parliament (Yuan) has passed a law levying VAT on electronic services sold to consumers by non-resident providers.  There is limited clarity of the...