Taiwan’s tax bureau warns about tax issues related to live streaming sales. Live streamers should be aware of tax registration requirements

• Live streaming sales have become a popular sales model in Taiwan, with anyone being able to sell goods or services through live platforms.
• Live streamers often incorporate singing, dancing, and gaming activities to attract viewers and engage in interactive communication.
• Sales can be conducted at any time and location, with complete financial and logistical support.
• The National Taxation Bureau of Northern Taiwan reminds live streamers that if they only sell goods or services online without a physical store, they need to register for taxation if their monthly sales reach a certain threshold.
• If live streamers also have a physical store, they need to register for taxation before starting their business.
• The Bureau gives an example of a retailer who sells crystal jewelry both in a physical store and through live streaming on Facebook.
• The retailer failed to report a total sales amount of over NT$41 million during a one-year period and was fined over NT$1 million.
• The Bureau advises live streamers to review their tax registration obligations and encourages them to voluntarily report any missed tax payments to avoid penalties.

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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