Taiwan VAT registration threshold
Taiwan VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Taiwan, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Value-added and Non-value-added Business Tax Act (加值型及非加值型營業稅法, last amended 2025-05-28), Article 28: the head office and every fixed place of business must apply for taxation registration BEFORE commencement of business, regardless of size — Taiwan fixes no general registration threshold. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
REFUSAL on the headline — registration under Art. 28 is unconditional, and the three MOF-set figures routinely mislabelled as 'the threshold' answer three different questions, so serving any one of them unlabelled would be a guess about which question the caller is asking. The three figures, each verified: (a) the 起徵點 (minimum taxable amount, Art. 26) below which a REGISTERED small-scale entity pays no business tax — since 2025-01-01, monthly sales of NT$100,000 for goods trades and NT$50,000 for service trades (小規模營業人營業稅起徵點, MOF order 台財稅字第11304677940號 of 2024-12-12, the first change since 2007; regulation text at https://law-out.mof.gov.tw/LawContent.aspx?id=FL006090); (b) the small-scale-entity boundary — AVERAGE monthly sales below NT$200,000 (uniform-invoice standard, MOF ruling 台財稅第7526254號 of 1986, unchanged) — below which an entity is assessed 1% gross business tax quarterly (Arts. 13, 23) instead of 5% VAT with uniform invoices; (c) the non-resident B2C e-services registration basis — NT$600,000 ANNUAL sales (Arts. 6(4), 28-1), raised from NT$480,000 by MOF announcement of 2025-04-07 (set as NT$50,000 × 12 to mirror the domestic service floor). PERIOD BASIS: mixed by design — the 起徵點 floors are per-month; the NT$200,000 small-scale standard is average monthly sales; the non-resident e-services basis is annual. Quoting them on a common basis silently corrupts all three. NON-ESTABLISHED SUPPLIERS: a foreign enterprise WITH a fixed place of business in Taiwan registers before commencement like anyone else — no threshold. One WITHOUT a fixed place selling e-services B2C registers only once annual sales exceed NT$600,000 (Art. 28-1). Other supplies by non-established persons are handled through withholding/agent mechanisms rather than registration. IMPORTED DIGITAL SERVICES: the cross-border regime (in force since 2017-05-01) covers B2C only — registered offshore suppliers charge 5% VAT and have been required to issue cloud uniform invoices since 2019. B2B imported services fall outside it and are self-assessed by the domestic purchaser under Art. 36 (that Article's text was not independently re-read this pass — treat the B2B citation as secondary). Traps: (1) NT$200,000 is the invoice/assessment boundary, not a registration threshold — an entity below it is still registered and still taxed (1% on assessed sales) unless also below the 起徵點. (2) The 起徵點 figures changed 2025-01-01 after 17 frozen years — anything citing NT$80,000/NT$40,000 is stale. (3) The e-services basis changed 2025-04-07 — most English guides still say NT$480,000; suppliers already over NT$480,000 before 2025-04-06 remained bound under the old basis. (4) The NT$600,000 figure lives in an MOF announcement under Art. 6(4)/28-1, not in the Act — monitor MOF, not the statute, for changes. (5) 'Business tax' is two regimes in one Act: financial institutions and special food-and-beverage businesses (15%/25%) pay gross-receipts tax, not VAT — a flat '5% VAT' answer is wrong for them. (6) Tax offices may compel uniform-invoice use below NT$200,000 where the entity has the capability (an enforcement focus for online sellers since 2025) — the 1% track is not an entitlement. (7) Retrieval gotcha: an automated summarizer misrendered 十萬/五萬 as NT$1,000,000/500,000 — the regulation text (FL006090) and the amendment order control: NT$100,000/NT$50,000.
Get it programmatically
curl https://asiaref.dev/v1/tw/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tw/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tw/vat-registration-thresholdOther Taiwan series: CBC discount rate (重貼現率) · Business tax (VAT) standard rate · Minimum Wage (最低工資) · Public holidays · CPI inflation (year-on-year) · Profit-seeking enterprise income tax rate · Withholding tax rates · Statutory legal interest (法定利率) · Individual consolidated income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Thailand · Türkiye · United Arab Emirates · Uzbekistan · Vietnam · all 28