Taiwan’s Ministry of Finance issued Decree No. 11404515421 amending the VAT regulations for non-resident electronic service (e-service) providers on 7 April 2025. A key revision under the decree is the adjustment of the VAT registration threshold for non-residents supplying electronic services to individual consumers in Taiwan.
The threshold has been raised from TWD 480,000 to TWD 600,000, with the new amount taking effect on the same date as the decree’s issuance.
Earlier, the Taiwanese Ministry of Finance announced a public consultation on proposed amendments to VAT rules for non-resident entities offering electronic services on 24 December 2024.
