- Taiwan’s Ministry of Finance issued new VAT guidelines for online content creators effective 10 September 2025.
- Domestic online content creators must register for VAT if they have a business presence in Taiwan or exceed monthly sales thresholds (NTD 100,000 for goods, NTD 50,000 for services).
- VAT applies at 5% if services are used in Taiwan, 0% if provided domestically but used overseas, and is not applicable if both provided and used outside Taiwan.
- The key factor for VAT liability is the location of the audience using the services.
Source: taxathand.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.
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