TAIWAN VAT (CBES) · STANDARD RATE VAT: 5%; GBRT: 0.1%-25%
Taiwan VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Taiwan. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
TWD 480,000 (~USD 15,000) in annual sales of electronic services to Taiwanese consumers. Below it, registration is not required; above it, simplified Cross-Border Electronic Services (CBES) registration applies.
Filing frequency
Monthly or Bimonthly
Do I need to register for VAT in Taiwan?
Taiwan charges 5% Value-Added Business Tax on supplies to Taiwanese consumers. Foreign sellers of electronic services register under the Cross-Border Electronic Services (CBES) regime, in force since 1 May 2017, once annual Taiwanese B2C sales exceed TWD 480,000 (about USD 15,000). The National Taxation Bureau of Taipei administers CBES on behalf of all foreign e-services sellers.
B2C electronic services (SaaS, downloads, streaming, in-app purchases, online ads): register under CBES once annual Taiwanese B2C sales exceed TWD 480,000. Tax rate is 5%.
B2B services to a Taiwanese buyer with a Unified Business Number (UBN): the reverse-charge mechanism applies. The buyer self-accounts. Capture the buyer's UBN.
Tax-filing agent: CBES allows direct registration without a Taiwan-resident agent, but most US sellers retain a Taiwanese accounting firm to issue cloud invoices (Cloud GUIs) and handle bimonthly filings.
Cloud GUI (uniform invoice): CBES sellers must issue Taiwanese cloud uniform invoices (electronic GUIs) to Taiwanese B2C buyers, integrated with the Ministry of Finance e-invoicing platform.
How to register
Taiwanese CBES registration runs through the National Taxation Bureau of Taipei's online portal at etax.nat.gov.tw. The portal is in Mandarin; most US sellers retain a Taiwanese accounting firm.
What you'll need: US tax ID (EIN), business legal name in Mandarin (transliteration accepted), expected Taiwanese turnover, bank account details, evidence of crossing TWD 480,000.
Typical timeline: 4 to 6 weeks from a complete application. The Ministry of Finance issues a CBES tax-registration code that is also used for Cloud GUI issuance.
Cost: Registration is free. Tax-filing agent engagement typically TWD 80,000 to TWD 250,000 per year, including Cloud GUI integration support.
Filing and deadlines
Taiwanese CBES returns are filed bimonthly (every two months) through the Taipei Bureau e-services portal, in TWD, due by the 15th of the second month following each two-month period (Jan-Feb due 15 March, Mar-Apr due 15 May, etc.). There is no OSS overlap.
Local Taiwan filing frequency: Monthly or Bimonthly.
Return due: 15th of following month.
Payment due: Same as return.
E-invoicing status in Taiwan
Status
Mandatory
Format
eGUI (Electronic Government Uniform Invoice) XML via MOF platform
Model
Pre-clearance
Scope
B2G + B2B + B2C
Go-live
Phased since 2011; universal from 2020-01-01
eGUI mandatory for all VAT taxpayers; consumer lottery numbers embedded to encourage B2C receipt issuance.
Common mistakes US SaaS makes in Taiwan
Missing the TWD 480,000 threshold. Easy to cross with as little as USD 15,000 in annual Taiwanese B2C subscriptions. Apple App Store, Google Play and Steam revenue all count.
Skipping Cloud GUI issuance. CBES sellers must issue Taiwanese cloud uniform invoices to B2C buyers. Failing to issue triggers separate per-invoice penalties on top of any VAT shortfall.
Charging VAT on B2B sales to UBN-registered buyers. Reverse charge applies; the buyer self-accounts. Charging in error requires refunding and amending later returns.
Filing the wrong cadence. CBES returns are bimonthly (six per year), due 15th of the second month following each period. Mistakenly filing quarterly creates compliance gaps.
Trusting Stripe Tax to handle Taiwanese CBES. Stripe collects but you remain the supplier of record. CBES registration and Cloud GUI issuance are still your obligation.
Not sure if you've crossed the Taiwan threshold?
Run a free exposure check across Taiwan and the major APAC, MENA and EU jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
The standard VAT rate in Taiwan is VAT: 5%; GBRT: 0.1%-25%. Reduced rates apply at VAT: 0%; GBRT: N/A.
Do US SaaS companies need to register for Taiwanese VAT?
Yes, once annual sales of electronic services to Taiwanese consumers exceed TWD 480,000 (about USD 15,000). Register under the simplified Cross-Border Electronic Services (CBES) regime through the National Taxation Bureau of Taipei.
What is the Taiwanese VAT registration threshold for nonresident sellers?
TWD 480,000 in annual sales of electronic services to Taiwanese consumers. Below the threshold, no CBES registration is required.
How often do I file VAT returns for Taiwan sales?
Taiwanese CBES returns are filed bimonthly through the National Taxation Bureau of Taipei. The data sources show the local Taiwanese filing frequency as: Monthly or Bimonthly.
Is e-invoicing mandatory in Taiwan?
E-invoicing status in Taiwan: Mandatory. Format: eGUI (Electronic Government Uniform Invoice) XML via MOF platform.
Can I use the EU One Stop Shop (OSS) for Taiwanese VAT?
No. Taiwan is not part of any EU scheme. Taiwanese VAT is filed directly with the National Taxation Bureau of Taipei under the CBES regime.