Non-established foreign enterprises can reclaim VAT incurred in Taiwan

31 May 2017

The Taiwanese tax office recently announced that some foreign enterprises, who do not have a fixed place of business in Taiwan but engage in temporary business activities including exhibitions in the country, can now reclaim VAT incurred on the purchase of goods and services during their stay.

This will apply to businesses from the following countries:

Germany, Switzerland, Bahrain, Hong Kong, Kuwait, Macau, Qatar, Saudi Arabia, Australia, Austria, Finland, France, Ireland, Israel, the Netherlands, the United Kingdom, Slovenia, Belgium, and Liechtenstein.