Taiwan’s Taipei National Taxation Bureau has reminded businesses that VAT filing is required every two months even in periods with no sales revenue, as tax liability is determined by the balance of output and input tax. Late submission can still attract penalties regardless of whether tax is payable, as illustrated in a case involving a company fined for delayed filing despite zero sales.
Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance stated that the balance of output tax minus input tax for the current period constitutes the business’s payable or refundable tax amount. Therefore, regardless of whether there is any sales revenue, businesses must file returns. Only when there is a refundable tax amount may it be carried forward or refunded.
According to Article 35, Paragraph 1 of the Value-Added and Non-Value-Added Business Tax Act, unless otherwise provided by law, businesses must file returns every two months. Within 15 days from the beginning of the following period, they must complete the prescribed return form, attach documents related to tax refunds or offsets, and submit them to the competent tax authority, declaring their sales revenue and payable or refundable business tax. Where tax is payable, it must first be paid into the treasury before filing the return.
The Bureau reminded businesses that even if there is no sales revenue in a given period, they must still file sales revenue and the detailed uniform invoice list within the deadline to avoid penalties.
Businesses are encouraged to use online filing to save the time and cost of manual submission, making the process more efficient and convenient.
This announcement was made today, 13 May 2026.
