Is there a free VAT/GST threshold for foreign digital sellers?

Yes — NT$600,000 annual sales to Taiwan individuals (from 7 Apr 2025)

Is a local tax representative mandatory?

Agent details are collected on registration; absolute mandate not confirmed in English excerpts as of 2026-10-29

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Asia · Taiwan

Taiwan: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign suppliers of cross-border electronic services to Taiwan individuals must register for business tax (VAT) when annual Taiwan sales exceed NT$600,000 (raised from NT$480,000 effective 7 Apr 2025). Rate 5%. Register via MOF eTax CBEC portal; file and pay bimonthly by the 15th day of the month after each two-month period

Not supported by the free-threshold API: why

No free-threshold support in the API; registration-from-first-sale or specialist regime

Spot a mistake in Taiwan’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — No free-threshold support in the API; registration-from-first-sale or specialist regime
Amount / measure: TWD 600,000
Annual sales of cross-border electronic services to Taiwan individuals exceeding NT$600,000 (MOF; threshold raised 7 Apr 2025 from NT$480,000)
Window: any rolling 12 months
Standard rate: 5.0%
Business tax (VAT) 5% on cross-border electronic services
Who must register: Foreign taxable persons supplying electronic services to individuals in Taiwan above the annual threshold
Evidence of location: Supplies to individuals in Taiwan. MOF eTax Q&A covers registration and filing; a fixed multi-evidence location checklist is not fully restated in English as of 2026-10-29 — keep Taiwan billing address, IP and payment indicators
Invoicing: Charge 5% business tax once registered. Filing via eTax portal
Filing: Bimonthly. File and pay by the 15th day of the month following each two-month period
Effective: Cross-border e-services VAT regime; threshold adjustment announced by MOF effective 7 Apr 2025
Authority: Ministry of Finance / National Taxation Bureau

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime

How to register

Self-register online?: Yes — via MOF eTax (CBEC / cross-border electronic services). Portal asks for agent details — follow mandatory fields
Resident representative / fiscal agent: MOF registration asks for agent details; whether a Taiwan-resident tax agent is mandatory for all foreign e-service suppliers is not stated as an absolute rule in the English eTax Q&A excerpts reviewed — follow portal mandatory fields
Regime: Cross-border electronic services business-tax registration (MOF eTax / CBEC)

Steps (in order)

Confirm electronic services to Taiwan individuals and whether the NT$600,000 annual sales threshold is met
Apply for taxation registration on the MOF eTax portal (CBEC tax area) with business, contact, agent and bank details — https://www.etax.nat.gov.tw/
Charge 5% VAT; file and pay bimonthly by the 15th after each two-month period

Documents

Online taxation registration particulars — Business / contact / agent / bank details per eTax Q&A
Home-country incorporation evidence — Keep available if MOF requests follow-up

Official processing time: Not published as a single official English service-level time as of 2026-10-29
Official fees: No MOF registration fee stated in the English eTax materials reviewed
Portal: https://www.etax.nat.gov.tw/
Local bank account: Bank details are collected at registration for payment routing — follow eTax instructions
Filing frequency: Bimonthly. File/pay by the 15th of the month after each two-month period
Payment currency: TWD
Input VAT recovery: Typically limited for cross-border e-services registrants — confirm with MOF
Portal language: Chinese eTax; limited English Q&A
Penalties: MOF late registration/filing penalties under the Value-Added and Non-Value-Added Business Tax Act

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Taiwan — Member firm
Deloitte Taiwan — Member firm

Official sources

MOF — threshold raised to NT$600,000 (7 Apr 2025)
eTax — Filing of VAT returns (CBEC)
eTax — Taxation registration (CBEC)
Taiwan registration / authority portal

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: Yes — NT$600,000 annual sales to Taiwan individuals (from 7 Apr 2025)
Is a local tax representative mandatory?: Agent details are collected on registration; absolute mandate not confirmed in English excerpts as of 2026-10-29
What rate applies?: 5% business tax
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice