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Taiwan Issues Notice on Tax Registration Requirements for Offshore E-Commerce Suppliers

21 September 2020

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice on the tax registration requirements for offshore e-commerce suppliers. --- Offshore e-commerce suppliers who sell cross-border electronic services to domestic individuals and have annual sales amount over NT$480,000 must apply for tax registration in the R.O.C. The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that since May 1st, 2017, offshore e-commerce suppliers who sell cross-border electronic services to domestic individuals and have annual sales amounts over NT$480,000 must apply for tax registration via the eTax Portal, Ministry of Finance; issue cloud invoices; file tax returns; and pay business tax...