- Sales of goods or services to foreign diplomatic missions and their personnel in Taiwan are subject to zero VAT rate; payment should exclude VAT.
- Sellers must verify the buyer’s tax exemption card and relevant identification before applying the zero rate and issuing a zero-rate invoice.
- The invoice must list the diplomatic mission or personnel as the buyer, include the exemption certificate number, and be signed by the authorized purchaser.
- Example: For a product priced at NT$2,100 (including NT$100 VAT), the seller should collect NT$2,000 and issue a zero-rate invoice for that amount.
- Sellers must submit the zero-rate sales list and a copy of the invoice when declaring VAT.
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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