Taiwan’s Ministry of Finance (MoF) released guidance explaining how the higher registration threshold, introduced in April 2025, applies to offshore electronic service providers on 16 December 2025.
On 7 April 2025, the Ministry of Finance amended “The Annual Sales Amount Criterion Requiring a Business Entity Prescribed in Subparagraph 4, Article 6 of Value-added and Non-value-added Business Tax Act to Apply for Taxation Registration.”
Effective from that date, the annual sales amount criterion requires a foreign enterprise, institution, group, or organisation having no fixed place of business within the territory of the R.O.C. (Taiwan) selling electronic services over the internet or other digital network to an individual in the territory of the R.O.C. (Taiwan) (i.e., offshore electronic services business entities) to apply for taxation registration has been raised to TWD 600,000.
The Ministry of Finance stated that the R.O.C. (Taiwan) has imposed business tax on cross-border electronic services since 1 May 2017. Pursuant to the authorisation under Paragraph 3, Article 28-1 of Value-added and Non-value-added Business Tax Act, and with reference to the criterion requiring individuals engaging in the sale of services for profit via the internet (i.e., domestic electronic services business entities) to apply for taxation registration, which is a monthly sales amount of TWD 40,000, the annual sales amount criterion requiring offshore electronic services business entities to apply for taxation registration was set at TWD 480,000 (TWD 40,000 multiplied by 12 months).
Given that the criterion requiring domestic electronic services business entities to apply for taxation registration has been adjusted to TWD 50,000 in line with the decree issued by the Ministry of Finance on 12 December 2024, which amended the “Taxable Threshold of Non-value-added Tax for Small Business Entities,” the annual sales amount criterion requiring offshore electronic services business entities to apply for taxation registration has accordingly been raised to TWD 600,000 (TWD 50,000 multiplied by 12 months) to ensure consistent tax treatment between domestic and offshore business entities.
Offshore electronic services business entities whose annual sales amount have already exceeded TWD 480,000 prior to the effective date of this amendment shall remain subject to the provisions in force before the amendment.
The Ministry of Finance reminds offshore electronic services business entities whose annual sales amount exceed the above criterion to apply for taxation registration online via the “Tax on Cross-Border Electronic Services” section of the Ministry of Finance’s eTax Portal.
