Taiwan's Ministry of Finance announced its intentions to amend the value added tax (VAT) regulations regarding foreign e-commerce providers and to bring them into the "VAT net." Under the proposed changes, foreign e-commerce enterprises outside Taiwan and that sells online to Taiwan individuals would be required to register and pay VAT in Taiwan.
The proposals are in the discussion phase, and a proposed draft law amendment is expected to be submitted perhaps by the end of September 2016.
Read an August 2016 report [PDF 319 KB] prepared by the KPMG member firm in Taiwan
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