Taiwan: VAT to include foreign e-commerce businesses | KPMG | GLOBAL
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Taiwan: VAT to include foreign e-commerce businesses

Taiwan: VAT to include foreign e-commerce businesses

Taiwan's Legislative Yuan on 9 December 2016 completed its third readings of amendments proposed by the Taiwan Ministry of Finance to the value added tax (VAT) provisions and to make foreign e-commerce enterprises outside Taiwan but selling e-commerce services to individuals in Taiwan subject to VAT.


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Once the measures are finalized, the subject foreign enterprises will be required to register and pay VAT in Taiwan.


Read a December 2016 report [PDF 256 KB] prepared by the KPMG member firm in Taiwan

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