UPDATE: Taiwan proposes VAT on foreign e-services

28 February 2017

The Taiwanese government has now officially confirmed that from 1 May 2017 they will make it mandatory for non-resident providers of digital services to VAT register and start charging VAT at 5% on their supplies to Taiwanese consumers.

This new requirement will be subject to a VAT registration threshold of NTD 480,000 (approx $ 15,000).

Currently non-resident businesses providing digital services do not have to charge VAT on their sales to consumers, instead the consumer purchasing the e-service self-declares and pays any VAT due to the Taiwanese tax authorities.

This new tax will be applied to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.


Canada - British Columbia PST applied on digital...

From April 2021, the Canadian province of British Columbia imposed Provincial Sales Tax (PST) at 7% on income earned by non-resident providers of e-services...


Singapore to introduce GST on e-commerce imports

From 1 January 2023, the Singaporean government confirmed that it will introduce a Goods and Service Tax (GST) on imported sales of goods and non-digital...


Thailand to implement VAT on digital services from...

From September 2021, Thailand has confirmed it will introduce VAT at 7% on sales of electronic services by non-resident providers to consumers in the...


Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.