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.

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