Taiwan’s National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that sales of goods and services to eligible foreign diplomatic missions and their personnel are exempt from business tax under Article 4 of the Tax Collection Act and the principle of reciprocity, provided the required exemption documents are presented and a zero-tax-rate Government Uniform Invoice (GUI) is issued.
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that, pursuant to Article 4 of the Tax Collection Act and the principle of reciprocity, foreign diplomatic missions in the R.O.C. and their personnel may purchase goods or services exempt from business tax by presenting the Business Tax Exemption Card issued by the Ministry of Foreign Affairs. When selling goods or services to the aforementioned foreign diplomatic missions in the R.O.C. and their personnel, business entities shall collect the payment based on the sales price after deducting the business tax.
The NTBNA further indicates that when selling goods or services to the aforementioned missions and their personnel, business entities shall examine the Business Tax Exemption Card issued by the Ministry of Foreign Affairs along with one of the following: Diplomatic Official Identification Card, International Organization Official Identification Card, or Foreign Organization Official Identification Card.
The payment shall be collected based on the sales price after deducting the business tax, and a zero-tax-rate Government Uniform Invoice (GUI) shall be issued. The GUI shall name the said mission or personnel as the purchaser, and the Exemption Certificate Number on the Exemption Card must be noted in the “remarks” column. The purchaser who is responsible for the procurement or entitled to the tax exemption shall sign the invoice.
This announcement was made on 16 June 2026.
