The National Taxation Bureau of the Central Area, Ministry of Finance indicates that foreign passengers who spend NT$2,000 (tax-inclusive price) or above on the same day for merchandise at one single authorized store with a “Taiwan Tax Refund” label and who depart from the Republic of China with these goods within 90 days from the date of purchase are eligible for a refund of value-added tax (VAT).
The bureau reminds tourists that to apply for a VAT refund, they should inform the clerk while making payment that a VAT refund will be claimed. Next, they have to present their original entry permits such as passports to the clerk and remember to collect their invoice or e-invoice certificates. Then, the passengers can choose one of the following three ways to obtain their refunds:
- The Tax Refund Service at Airports/ports:
Visitors can claim a VAT refund at VAT refund service counters or electronic VAT refund machines located at airports/ports before checking in their baggage. It is recommended that visitors arrive at the airports/ports three hours prior to their departure to safely complete the refund process. Visitors can choose either cash, credit cards, or check for their refunds. However, there will be an additional service fee for refunding via credit cards or check.
- On-site Small-amount Tax Refund Service:
Claiming VAT refunds can be made on the spot when the total purchase amount on the same date is under NT$ 48,000 (tax included) at one single authorized store with a “We offer small-amount tax refund service” label. The store will issue the “VAT Refund Assessment Form,” and travelers can get their refunds immediately. This service, however, will not be applicable if the total purchase amount applied for at the on-site small-amount tax refund service has exceeded NT$ 120,000 (including tax) during one visit or NT$ 240,000 (including tax) during different visits in the same year.
- Designated Counter for Tax Refund Service
Tourists may apply for a refund at designated counters for tax refund service in contracted areas. If tourists chose to claim their refund in this way, they will have to make a security deposit payment in advance (7% of the total purchase amount including tax). Then, they can receive the “Passenger Prepaid VAT Refund Application Form” and their refunds from the counters. Purchased goods must be carried out of the country 20 days from the date the VAT refund applications are completed. Tourists are required to visit the E-VAT refund machines or tax refund service counters at the airports/ports to verify whether their goods need to be examined by Customs or not before departure.
For further information, you are welcome to contact us at this toll-free number 0800-000-321 during office hours. We will serve you with all sincerity.
(Provided by Ms. Hsiang-Jung Tai, Planning Division, Tel. 04-23051111, Ext. 8513)