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    • Taiwan

    Country Taiwan
    Currency TWD
    EU Member State No
    Standard VAT/GST rate 5%
    Reduced VAT/GST rate 15% / 5% / 1% / 0%
    VAT registration limit for established businesses Yes
    VAT registration limit for non-established businesses Yes
    VAT return filing periods Monthly / 2-Monthly
    Annual VAT returns Not required
    Additional reporting requirements N/A
    VAT recovery by non-established non-EU businesses No, with exceptions
    Reverse Charge Yes
    Fiscal representative required for non-EU businesses Yes
    Statute of limitations The statute of limitations in Taiwan is five years from the tax return filing date if the return is filed on time. Where a taxpayer fails to file an annual tax return within the statutory deadline or evades tax by fraud or any other unrighteous means, the statute of limitations is extended to seven years.
    Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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    We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.