Registration of Tax Status Required for Individuals Engaged in Profitable Online Sales

• Individuals who sell goods or services online for profit should apply for tax registration when their monthly sales reach the taxable threshold.
• The Central Region Tax Bureau of the Ministry of Finance advises individuals to register for tax if their monthly sales of goods or services, including virtual game items, reach the taxable threshold.
• Individuals must apply for tax registration by the end of the following month if their sales reach the taxable threshold, or they may face penalties if discovered later.
• The tax bureau will collect the appropriate sales tax for the period between the first day of the month when the taxable threshold was reached and the date of tax registration.
• Online sellers must also register their “internet name and domain address” and provide their “member account” if they use internet service providers or intermediaries for virtual hosting.
• Online sellers should clearly disclose their tax identification number and business name on their sales page.
• For any inquiries, individuals can call the toll-free service number 0800-000321 for assistance from the tax bureau.

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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