- Taiwan’s Ministry of Finance has issued new VAT guidelines for individuals regularly publishing online content.
- The new framework clarifies who is liable for the 5% VAT in the influencer and platform economy.
- The rules took effect on 10 September 2025, with a penalty-free grace period until 30 June 2026.
- The guidance addresses compliance for both domestic and foreign parties involved in cross-border content, platforms, advertisers, and viewers.
Source: vatcalc.com
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.
Latest Posts in "Taiwan"
- Taiwan Sets New VAT Rules for Online Content Creators, Zero Rate Requires Overseas Revenue Proof
- Taiwan Cracks Down on E-Commerce Sellers Evading Invoices and Business Tax Obligations
- Taiwan E-Invoicing (eGUI): Key Requirements, Compliance Steps, and Penalties for Businesses
- No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers
- Taiwan Clarifies Input VAT Deductions for Mixed-Business Operators on Fixed Assets and Overpayments













