VAT on cross-border electronic servicesForeign suppliers have no fixed place of business within the territory of the R.O.C.、The offshore business entities sell the electronic services to the domestic individuals.、Annual sales amount exceeds NT$480,000.  From May 1,2017, the offshore electronic services business entities who meet all above-mentioned conditions have to apply for taxation registration and pay VAT.
※For relevant information,please visit the website at etax Portal, Ministry of Finance(Link to eTax Portal,Ministry of Finance)
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