Taiwan’s Ministry of Finance has set a new TWD 600,000 annual sales threshold for offshore electronic service providers to register for tax.
Taiwan’s Ministry of Finance has announced guidance on the yearly sales threshold required for offshore providers of electronic services to register for tax purposes.
According to the National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA, foreign business enterprises, institutions, groups, and organizations having no fixed place of business within the territory of the R.O.C. and selling electronic services to domestic individuals (hereinafter referred to as “offshore electronic service suppliers”）shall apply for taxation registration, issue cloud invoices to the purchaser, and file and pay business tax when their annual sales amount exceeds a certain criteria.
The NTBNA explained that, in line with the MOF’s adjustment of the threshold for tax registration by domestic electronic service suppliers to TWD 50,000 in monthly sales （announced on 12 December 2024, and to ensure tax fairness between domestic and foreign businesses, the specified criteria regarding annual sales amount for tax registration by the business entity prescribed in Subparagraph 4, Article 6 of the Value-Added and Non-Value-Added Business Tax Act was amended and promulgated by the MOF on 7 April 2025.
The new criteria is TWD 600,000（TWD 50,000 × 12 months for the previous year or the current year. However, offshore electronic service suppliers with annual sales amount exceeding TWD 480,000 before 6 April 2025, must follow the previous regulations.
