Tag: Chinese Taipei

New reporting guidance for non-resident providers of digital and electronic services The Ministry of Finance has issued new details of filing and reporting guidance for offshore suppliers of digital services. The new clarifications include: Definitions on non-resident providers included in VAT obligations VAT and income

Taiwan implemented Value Added Tax obligations on non-resident providers and marketplaces for electronic or digital services from 1 May 2017. There is a NTD 480,000 VAT registration threshold for simplified registration, and no requirement to appoint a local Fiscal Representative. Taiwan imposes Government Uniform Invoices