中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
Starting from 1 January, 2011, the firms of Belgium purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan, based on the principle of reciprocity, may qualify for a VAT refund
The Ministry of Finance (MOF) proclaimed that foreign enterprises, institutions, organizations, or associations without fixed places of business within the territory of the ROC purchasing the goods or services on which VAT is levied to a total of NT$5,000 or more （NT$2,500 or more within 2010）for the purpose of engaging in exhibitions or temporary business activities within the period of one year may qualify for a VAT refund provided that reciprocal treatment, or exemption from similar taxes is given to the same institutions of the ROC by the foreign country in which they are performing such activities as are described above in accordance with Article 7-1 of “The Value-Added and Non-Value-Added Business Tax Act” and issued the related regulations.
The MOF expressed that the Economic Division, Taipei Representative Office of the Ministry of Economic Affairs (MOEA) in Belgium has actively inquired of the financial department of Belgian government if Belgium provided any similar mechanism for a VAT refund. It was confirmed that no Belgian VAT shall be added on the invoice for exhibitions and courses held by overseas institutions for professional purposes from 1 January, 2011. Therefore, in line with Article 7-1 above, we also grant a VAT refund to eligible Belgian firms from the same date. Such firms may file with relevant attachments and documents to the competent tax authority for a VAT refund. The relevant information can be browsed and downloaded at the special zone “Exhibitors’ VAT Refund System” of the eTax Portal on the MOF website ( www.etax.nat.gov.tw).
分 網： Taxation