地域別税率 台湾

よくある質問

• What are the basics of SaaS sales tax for businesses in Taiwan?

  Taiwan’s VAT applies to SaaS at 5%. Non-resident registration threshold: NTD 600.000 (B2C only; raised from NTD 480.000 in April 2025). Returns are filed bi-monthly (every two months), with the deadline: 15th day of the month following the end of the bi-monthly reporting period. Record-keeping: Generally 5 years per Taiwan Business Tax Act. E-invoicing: Yes — mandatory electronic Government Uniform Invoices (eGUI) for foreign digital service providers since January 2020. Consulting a qualified tax professional is strongly recommended.

• SaaS企業は、地域ごとに異なる売上税規制にどのように準拠すればよいですか？

  越境して事業を展開するSaaS企業は、顧客が所在する各管轄区域における特定のVAT、GST、または消費税の規則を調査する必要があります。各管轄区域におけるデジタルサービスの課税対象性を判断し、登録のしきい値を監視し、必要に応じて登録を行い、顧客の所在地に関する詳細な記録を保持することが不可欠です。最新の税率表と電子請求書作成サポートを備えた自動税務コンプライアンスソフトウェア、および国際的な間接税に精通した税務専門家は、越境義務の管理に推奨されます。

• How does customer location affect SaaS sales tax obligations in Taiwan?

  Customer location is decisive for Taiwan tax obligations. If the customer is located in Taiwan, the supplier charges 5% on B2C sales. For B2B sales, the reverse charge mechanism applies: the Taiwan-based business customer self-accounts for the tax, so the foreign supplier does not collect it. Customers located outside Taiwan are generally not subject to local tax on the supply. Accurate capture of customer location and business status (resident vs non-resident, B2B vs B2C) is essential for correct invoicing and reporting.