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Taiwan Issues Notice on VAT on Cross-Border Electronic Services Platform

28 June 2018

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued an English-language notice on the VAT on Cross-Border Electronic Services Platform on the eTax Portal, which was established in order for foreign suppliers of e-services to Taiwan to register and account for VAT on their supplies. Although not covered in the notice, the Portal also provides information regarding income tax obligations of foreign e-service suppliers when deriving income from Taiwan. --- The National Taxation Bureau of the Northern Area, Ministry of Finance indicates that, to comply with amendments to the "Value-added and Non-value-added Business Tax Act" (hereinafter referred to as the Business Tax Act)...