Taiwan: Draft amendment of tax registration rules for e-commerce

Draft amendments regarding tax registration rules for companies selling goods and services through online platforms

Draft amendment of tax registration rules for e-commerce

The Taiwan Ministry of Finance (MOF) drafted amendments regarding the Taiwan tax registration rules for companies selling goods and services through online platforms, apps, or other electronic means.

The draft amendments were announced on 23 November 2021 and are scheduled to become effective on 1 March 2022.

Amended key items

Amendment summary

Registration requirements

  • Domain name and IP address need to be registered
  • For business entities who apply for sellers’ memberships with e-service suppliers, the respective member account usernames must also be registered

Deadline for filing a tax registration amendment

  • For registered business entities selling goods and services via electronic means: by 15 March 2022
  • For business entities starting to sell goods and services via electronic means: within 15 days from the date the fact incurred

Disclosure requirements

  • Registered name and Taiwan business ID of a business entity selling goods and services via electronic means must be displayed on online platforms or apps (applicable to entities who specialize or operate concurrently both)

KPMG observation

Foreign entities generally should not be subject to the draft amendments as the amendments are meant to only apply to those business entities that have fixed places of business in Taiwan. However, with respect to the disclosure requirement, when Taiwanese business entities use a foreign entity’s online platform and/or APP to sell their products and services to Taiwanese customers, under Article 4-1, the foreign entity is required to provide assistance in displaying these Taiwanese business entities’ registered name and business IDs on their respective seller webpages and APP pages.

Once the new rules become effective, in cases when companies fail to comply with the registration requirements (i.e., not providing the domain name and IP address) within the specified time period, there will be fines ranging from NTD$1,500 to NTD$15,000. It should also be noted that failure in compliance with the rules may result in continuous fines for each violation until regulation requirements are met. For the non-compliance of the disclosure requirements, there is no fine or penalty to be imposed on both local business entities and foreign entities under the current version of the draft amendments.

Read a January 2022 report prepared by the KPMG member firm in Taiwan 


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.