VATLive > Blog > VAT > Taiwan VAT on B2C e-services - Avalara

Taiwan VAT on B2C e-services

  • VAT
  • 18 December 2016 | Richard Asquith

Taiwan VAT on B2C e-services

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 range of service subject to VAT, but it will include downloads, Apps, ebooks and online car-sharing services etc.

Providers will have to form a permanent establish in Taiwan to pay any collected tax, or appoint a resident tax agent. Details of filing arrangements will be provided in early 2017.  Generally, VAT filings are bi-monthly in Taiwan, and there is no VAT registration threshold. The current VAT rate in Taiwan is 5%.

The change brings the country into line with similar VAT charges in the EU, Japan, India, South Korea, South Africa and New Zealand. Russia it to impose VAT on foreign providers from 1 January 2017. Australia will introduce a similar regime later in 2017.

Latest news
India extends Sept GST return deadline
October 21, 2018

India has extended by 5 days the deadline for the filing of September's Goods and Services Tax return. The new filing deadline for the GSTR-3B...
Japan confirms 2019 Consumption Tax hike
October 14, 2018

Japan is to confirm this week its plan to complete the second rise in its Consumption Tax, from 8% to 10% in October 2019.  The...
Singapore GST changes
October 6, 2018

The Ministry of Finance in Singapore is to update its proposals to reform its Goods and Services regime following a recent public consultation. The reforms...

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.