According to the National Taxation Bureau of the Northern Area, Ministry of Finance（NTBNA）, foreign business enterprises, institutions, groups, and organizations having no fixed place of business within the territory of the R.O.C. and selling electronic services to domestic individuals（hereinafter referred to as “offshore electronic service suppliers”）shall apply for taxation registration, issue cloud invoices to the purchaser, and file and pay business tax when their annual sales amount exceeds a certain criteria.

The NTBNA explained that, in line with the MOF’s adjustment of the threshold for tax registration by domestic electronic service suppliers to NT$50,000 in monthly sales （announced on December 12, 2024）, and to ensure tax fairness between domestic and foreign businesses, the specified criteria regarding annual sales amount for tax registration by the business entity prescribed in Subparagraph 4, Article 6 of the Value-Added and Non-Value-Added Business Tax Act was amended and promulgated by the MOF on April 7, 2025. The new criteria is NT$600,000（NT$50,000 × 12 months） for the previous year or the current year. However, offshore electronic service suppliers with an annual sales amount exceeding NT$480,000 before April 6, 2025, must follow the previous regulations.

The NTBNA would like to remind offshore electronic service suppliers with the annual sales amount exceeding the specified criteria to link to “VAT on cross-border electronic services” at the taxation registration platform of the MOF （https://www.etax.nat.gov.tw/etwmain/cbec-tax-area/business-tax） to register for taxation by itself or a tax-filing agent. It must also issue cloud invoices to the purchaser and use the email address provided by the purchaser at the time of purchase as the carrier for storing the cloud invoice.

〔Contact person : Section Head Tsai of Sales Tax Division；Tel：（03）3396789 ext. 1240〕