Taiwanese VAT registration

What is the Taiwanese registration threshold?

There is no VAT registration threshold for resident companies providing taxable goods or services in Taiwan. Registration is generally performed at incorporation.

Foreign businesses generally cannot apply for VAT or GBRT registrations. They may apply for refunds on VAT incurred on costs if there is a reciprocity agreement between their country of residence and Taiwan.

For B2C digital services, foreign providers must VAT register if their annual turnover exceeds TWD 480,000. A local fiscal representative is required.

Non-resident businesses may not apply for group VAT registrations.

Applying for a VAT registration

VAT number applications may be applied for via a Business Entity Registration and Amendment of Registration form with the Ministry of Finance.

Businesses will be deregistered after six months if they cease to provide taxable supplies.

VAT number format

Once VAT registered, businesses will receive a unique VAT number, to be added to all tax invoices.

The 8-digit format is: 12345678

What next?

Upon receiving a VAT number, businesses must charge, report and pay VAT or GBRT levied on their taxable supplies.

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...