Taiwan: VAT on foreign e-commerce, online transactions | KPMG | GLOBAL
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Taiwan: VAT on foreign e-commerce, online transactions

Taiwan: VAT on foreign e-commerce, online transactions

The Ministry of Finance announced a plan for changes to the value added tax (VAT) rules regarding foreign e-commerce providers. The aim will be to bring these e-commerce providers within the "VAT net."


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Under the proposed changes, foreign e-commerce enterprises that are outside Taiwan but that make online sales to individuals in Taiwan would be required to register and pay VAT in Taiwan.

The proposed amendment is still pending discussions involving the tax authorities, scholars, and businesses. It is expected the proposed VAT draft amendment, once submitted to the Executive Yuan, would be effective by early 2017 following passage of the measures by the Legislative Yuan.


Read an October 2016 report [PDF 319 KB] prepared by the KPMG member firm in Taiwan: Draft proposal to the VAT Act to include foreign e-commerce businesses passed by the Executive Yuan

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