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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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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台湾

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. 

官方政府链接： Ministry of Finance (MOF), through the National Taxation Bureau (NTB)

5.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

After TWD 600,000 in annual B2C sales 

可在线注册

是 

需要当地代表

非强制性

注册流程

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

应纳税的数字和电子服务清单

Services supplied via electronic platform

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

罚款

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

注册门槛

NTD 600.000 

申报间隔

双月

申报截止日期

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

电子发票要求

强制性

记录保存

5 years 

How-To Guides: Taiwan SaaS VAT

步骤：1 门槛

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).

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

Standard VAT (IVA) in Taiwan is 5%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 5%

 

步骤：3 反向收费 (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).

步骤：1 B2C销售

Charge 5% VAT on digital services sold to individuals.

 

 

 

步骤：2 B2B销售

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

步骤：3 发票要求

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.”

步骤：1 申报周期

Taxes are filed bi-monthly

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

Records must be kept for 5 years.

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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