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Taiwan Issues New VAT Rules for Influencers and Platforms in Digital Economy

  • 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.



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