Taiwan B2C foreign e-services

Fri 11th Aug 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 and related hosting services.



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