This guide provides an overview of VAT in Taiwan, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Taiwan.
is Taiwan’s VAT – officially called Business Tax – and is among the lowest worldwide.
Foreign businesses that incur VAT on eligible expenses in Taiwan may be able to reclaim it.
An entity will generally be entitled to a Taiwan VAT refund if it is not established in Taiwan and is not registered for Taiwan VAT and also does not make taxable supplies that are subject to Taiwan VAT. Additionally, an entity must be established in a country that provides reciprocal treatment to Taiwanese entities regarding VAT refunds.
A Taiwan VAT refund should be submitted in hard copy to the Taiwan VAT Authority and should include all the required documents.
Generally, if Taiwan VAT has been charged incorrectly, the invoice cannot be submitted in a Taiwan VAT refund. The entity would need to reach out to the supplier to have the incorrectly charged Taiwan VAT refunded. VAT IT would be able to assist with this.
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