The Nantou Branch, National Taxation Bureau of the Central Area, Ministry of Finance stated that individuals who sell goods or services online for profit may temporarily be exempt from applying for taxation registration with the National Taxation Bureau, if their monthly sales do not reach the minimum taxable sales amount (NT$100,000 for goods and NT$50,000 for services). However, once the monthly sales reach the tax threshold, the individual must immediately apply for taxation registration with the National Taxation Bureau. If the taxation registration is not completed until the end of the next month or is discovered through investigation, the individual shall be pursued for payment of taxes owed and be fined no more than five times the amount of tax evaded.

The branch reminded that those who sell goods or services online must register their domain name and IP address when applying for taxation registration. If they apply to an internet services provider for the membership to sell goods or services, they must also register their member account. In addition, online sellers shall reveal their profit-seeking enterprise uniform serial number and the name of the business entity clearly on the online sales page and relevant application. 

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Sales Tax Section, Mr.Lu
Tel: (049)2223067 ext. 303.