On April 7, 2025, the Ministry of Finance revised and issued the "Annual Sales Base for Business Persons to Apply for Tax Registration as Specified in Article 6, Paragraph 4 of the Value-Added and Non-Value-Added Business Tax Act". From now on, the annual sales base for foreign enterprises, institutions, groups, and organizations that do not have a fixed place of business in the Republic of China and sell electronic services to domestic natural persons (i.e. foreign e-commerce operators) via the Internet or other digital means to apply for tax registration will be increased to NT$600,000.
The Ministry of Finance explained that Taiwan has implemented a business tax system for cross-border electronic service transactions since May 1, 2017. Based on the authorization of Article 28-1, Paragraph 3 of the Value-Added and Non-Value-Added Business Tax Act, the Ministry has set the annual sales volume benchmark for overseas e-commerce operators to apply for tax registration at NT$480,000 (NT$40,000 x 12 months), referring to the tax registration threshold for individuals who sell services online for profit (i.e., domestic e-commerce operators) (i.e., monthly sales volume of NT$40,000). In view of the fact that the tax registration threshold regulations for the sale of services by domestic e-commerce operators have been adjusted to the sales of services industry for small-scale operators in accordance with the Ministry’s Decree of December 12, 2014, which was amended to adjust the business tax threshold for small-scale operators to NT$50,000 in the current month, in order to balance the tax treatment of domestic and foreign e-commerce operators, the Ministry has revised the annual sales base for foreign e-commerce operators to apply for tax registration to NT$600,000 (NT$50,000 x 12 months). Before the implementation of this revised regulation, foreign e-commerce operators whose annual sales exceeded NT$480,000 should still handle it in accordance with the regulations before the amendment.
The Ministry of Finance reminds that overseas e-commerce operators whose annual sales exceed the above benchmark should apply for tax registration online in the Overseas E-commerce Taxation Zone of the Ministry’s tax portal by themselves or entrust a tax filing agent, and issue cloud invoices and declare and pay business tax in accordance with regulations to avoid penalties.
Contact person for press release: Liang Weijun Contact number: (02) 2322-8146
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