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Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020

Taiwan: Invoice requirements for foreign e-commerce

Since May 2017, foreign e-commerce suppliers having no fixed place of business in Taiwan and selling electronic services to individuals in Taiwan must register for tax purposes and pay value added tax (VAT) when annual sales totals exceed NTD 480,000 (approximately U.S. $15,750).


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The VAT rules also provided that effective 1 January 2019, foreign e-commerce suppliers were to issue “cloud government uniform invoices” (cloud GUIs) to their domestic purchasers. However, Taiwan's Ministry of Finance provided transition relief, to 31 December 2019, allowing e-commerce suppliers more time to implement the invoice rules.

Accordingly, beginning 1 January 2020, foreign e-commerce suppliers that fail to issue cloud GUIs will be considered to be in violation of the invoice rules, and penalties can be imposed for non-compliance.

Read an October 2019 report [PDF 271 KB] prepared by the KPMG member firm in Taiwan

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