November 9th, 2017

Taiwan introduced VAT on electronic services providers to consumers by non-resident providers from May 2017. Domestic providers have been required to levy the indirect tax since May 2014. Electronic services liable to Taiwanese VAT Income from services subject to the consumption tax include: Online games Videos Music E-books Newspapers/journals Apps Membership websites Software and related hosting …


Taiwan B2C foreign e-services

August 11th, 2017

Taiwan has confirmed that the Value Added Tax registration threshold for non-resident suppliers of electronic services to consumers is Taiwanese $480,000 per annum. Since 1 May 2017, foreign providers have been required to charge VAT at 5% on the provision to non-VAT registered buyers of online games, videos, music, e-books, newspapers/journals, apps, membership websites, software …


Taiwan VAT B2C e-services May 2017

March 29th, 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 …


Taiwan VAT on B2C e-services

December 18th, 2016

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 …


Taiwan plans VAT on foreign e-services.

June 27th, 2016

Taiwan has become the latest Asia Pacific country to plan the imposition of VAT on electronic services supplied by foreign providers to local consumers. Currently, when Taiwanese consumers purchase online e-services from offshore providers, such as Google Play, Apple iTunes or Skype, they do not pay 5% VAT to the provider. Instead, they should self-declare and …


Taiwan 5.5% VAT proposal

June 7th, 2016

The new Taiwanese government has indicated that it is considering a VAT rate rise from 5% to 5.5%. The increase, with other tax rises, is aimed at funding the rising costs of an ageing population. This mirrors Japan’s recent Consumption Tax rise policy to cope with spiraling social security costs.