With the advancement of internet technology and changes in post-pandemic consumption habits, many transaction models have shifted from physical stores to online sales. During the Lunar New Year period, online sales of Lunar New Year goods are particularly active. The National Taxation Bureau of the Southern Area, Ministry of Finance, would like to remind individual sellers operating without physical stores to pay attention to the relevant regulations regarding tax registration.
The Bureau stated that individuals selling goods or services online for profit without a physical store, whose monthly sales reach the business tax threshold (NT$100,000 for goods and NT$50,000 for services), should immediately register with the National Taxation Bureau according to the Value-Added and Non-Value-Added Business Tax Act. They should also clearly disclose “Business Entity Name” and “Business Administration Number” as business information in a visible position on their online sales page and related transaction applications or programs to facilitate consumer identification and enhance transactional transparency.
For example, Ms. Wang sold Lunar New Year decorations through Shopee and Ruten Auction platforms in January 2025, receiving NT$80,000 from each platform, totaling NT$160,000 in sales that month. Since the monthly sales exceed the business tax threshold, she should register with the National Taxation Bureau and pay business tax no later than the end of the following month (i.e., the end of February 2025). She should also disclose her business information, including “Business Entity Name” and “Business Administration Number” on her online sales page.
The Bureau would like to remind individual online sellers who should register but have not yet done so to promptly complete their tax registration and pay any evaded taxes plus interest, before being reported or investigated by tax authorities or investigators designated by the Ministry of Finance. By doing so, they may be exempted from relevant penalties in accordance with Article 48-1 of the Tax Collection Act.
Press Release Contact: Mr. Chiang
Legal Affairs Division
TEL: 06-2223111 ext.8128