지역별 세율 대만

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Taiwan applies a 5% Value-Added Tax (formally Business Tax) managed by the National Taxation Bureau (NTB) under the Ministry of Finance. For non-resident providers of cross-border digital services, compliance is triggered under a simplified regime once annual business-to-consumer (B2C) sales reach a statutory threshold of TWD 600,000.

Registered foreign digital vendors must report their transactions on a bi-monthly cycle, with electronic returns and tax payments due via the Taiwan e-Tax portal by the 15th day of the month following the end of each period. Furthermore, cross-border digital businesses must issue mandatory electronic Government Uniform Invoices (eGUI) for B2C transactions using formatted XML data transmitted directly to the Ministry of Finance’s central e-invoice platform.

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대만

Taiwan introduced its Value-Added Tax (formally Business Tax) in 1986 under the Value-Added and Non-Value-Added Business Tax Act. Standard VAT rate is 5%.  Non-resident digital service providers must register once annual B2C sales reach TWD 600,000. 

공식 정부 링크: Ministry of Finance (MOF), through the National Taxation Bureau (NTB)

5.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

After TWD 600,000 in annual B2C sales 

온라인 등록 가능

예 

현지 대리인 필요

필수 아님

등록 절차

Register via Taiwan e-Tax portal under non-resident digital regime; receive BAN; configure eGUI issuance via MOF platform

과세 대상 디지털 및 전자 서비스 목록

Services supplied via electronic platform

Digital products delivered electronically over the Internet — software, music, apps, e-books, streaming, online courses

벌금

Late filing: 1% of tax due per 2 days overdue (within 30 days);

NT$1.200 (within 30 days late) or NT$3.000 (over 30 days late) even if no tax due;

failure to issue eGUI: NT$1.500–15.000 per violation

등록 기준

NTD 600.000 

신고 간격

두 달에 한 번

신고 마감일

15th day of the month following the end of the bi-monthly reporting period

전자세금계산서 요구사항

필수

기록 보관

5 years 

How-To Guides: Taiwan SaaS VAT

1단계 기준점

Effective May 1, 2017, Taiwan requires non-resident vendors (including online platforms) of digital services to consumers (B2C) in Taiwan to register for and collect VAT if their sales exceed TWD 480,000 in a 12-month period.

Effective January 1, 2019, non-resident VAT registered digital services providers are required to issue government compliant e-invoices.

 

Effective April 7, 2025, Taiwan raised the VAT registration threshold for non-resident digital services providers from TWD 480,000 to TWD 600,000.

 

Registration is mandatory if B2C sales exceed this amount. (Note: Threshold increased from 480k to 600k in 2025).

2단계 사업자 등록

Register via the eTax Portal (Ministry of Finance) under the “Simplified Registration for Cross-Border Electronic Services” scheme. No local fiscal representative is required for this simplified scheme.

단계: 3 TIN/VAT 번호

Tax Registration Number. It is an 8-digit code assigned upon approval.

1단계 표준 세율

Standard VAT (IVA) in Taiwan is 5%. 

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

세금액 = 순가격 x 5%

 

단계: 3 역외 과세 (B2B)

Yes. Foreign suppliers generally do not charge VAT to Taiwanese business entities. The local business buyer accounts for VAT under the reverse charge mechanism (Article 36).

1단계 B2C 판매

Charge 5% VAT on digital services sold to individuals.

 

 

 

2단계 B2B 판매

Do not charge VAT if the buyer provides a valid 8-digit Unified Business Number (UBN). The buyer handles the tax.

단계: 3 송장 요구 사항

Cloud GUI (Mandatory):

 

Foreign suppliers selling B2C must issue Cloud Government Uniform Invoices (Cloud GUI).

• Must be issued within 48 hours of payment.
• Requires integration with a specialized “Value Added Center” (VAC) or Turnkey software to transmit data to the Ministry of Finance.
• Must notify customers via email for the “Receipt Lottery.”

1단계 신고 주기

Taxes are filed bi-monthly

2단계 신고 마감일

The filing deadline is by the 15th day of the odd month following the period (e.g., file Jan-Feb returns by March 15).

단계: 3 제출

File electronically via the eTax Portal. Payment can be made via credit card (if supported) or international wire transfer.

단계: 4 기록 유지

Records must be kept for 5 years.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

Navigating Taiwan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

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