Taiwan: VAT registration threshold increased for nonresident e-service providers
A significant amendment would raise the threshold from TWD 480,000 to TWD 600,000.
Taiwan's Ministry of Finance in early April 2025 proposed modifications to the value added tax (VAT) regulations for nonresident electronic service (e-service) providers via Decree No. 11404515421.
A significant amendment would raise the VAT registration threshold for nonresidents offering e-services to individuals in Taiwan from TWD 480,000 to TWD 600,000, effective immediately. In view of the adjustment effective from January 1, 2025, the minimum taxation threshold for monthly sales of small-scale business operators providing services has been raised to NT$50,000.
For more information, contact a KPMG tax professional in Taiwan:
Vincent Lin | vincentlin@kpmg.com.tw