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Taiwan VAT B2C e-services May 2017

  • VAT
  • 29 March 2017 | Richard Asquith

Taiwan VAT B2C e-services May 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 into line with similar measures by Japan, New Zealand, South Africa, South Korea and the EU.

Key features of the new requirements for charges made by non-resident providers of e-books, streaming media, games, software, news sites include:

Non-resident providers must register with the tax authorities directly or via a local tax agent

  • The VAT registration threshold will be NTD480,000
  • Providers will not be required to produce invoices until 2019
  • Returns will be bi-monthly
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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.