2017-04-03
Business Tax on Cross Border e-Commerce
Pursuant to Article 2-1 of Taiwan’s Value-added and Non-value-added Business Tax Act which will become effective from May 1, 2017, foreign enterprises, institutions, groups, or organizations that have no fixed place of business within the territory of Taiwan and which provide services to persons within the territory (“Cross border e-commerce”) will have to pay business tax.
Taiwan's Ministry of Finance issued an interpretation letter on March 22, 2017 that from May 1, 2017, Cross border e-commerce generating annual sales amounts reaching NT$ 480,000 must apply to the tax authorities for a tax registration. The annual sales amount will be calculated based on calendar year.
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