This guide covers only the taxation of digital services. If you sell goods, this guide does not apply.
VAT on cross-border electronic services comes into force on May 1st, 2017.
VAT Standard rate
The standard VAT rate in Taiwan, and China in 2022 is 5%.
VAT Reduced rate
There is no reduced rate established.
Threshold
Electronic services business entity selling electronic services to domestic individuals is required to file an application for taxation registration when the annual sales amount exceeds NT$480,000 for the previous year or the current year.