International VAT Guide – Taiwan

International VAT Guide – Taiwan
VAT rates in Taiwan:
– Standard VAT Rate: 5%
– Zero Rate: 0% (export of goods)
VAT thresholds in Taiwan:
– No VAT registration threshold for resident businesses
– No VAT registration threshold for non-resident businesses with a permanent establishment
– TWD 480,000 annual threshold for foreign providers of digital services without a permanent establishment
VAT Taxable Activities in Taiwan:
– Supply of goods and rendering of services in Taiwan for consideration
– Receipt of services by a taxable person in Taiwan from a foreign provider
– Export of goods

Source 1stopvat

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See also

• VATupdate.com Country VAT Facts
• VAT Country guides of the European Union Countries
• Country VAT guides for other countries

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