The Puli office, National Taxation Bureau of the Central Area, Ministry of Finance expressed that business entities with fixed business premises must apply for taxation registration before opening, even before trial operation. However, business entities with only online sales and with sales amount of goods under NT$100,000 or sales amounts of services less than NT$50,000 per month, are exempted from registration.

The Puli office reminded business owners who start a business without completing taxation registration may be fined between NT$3,000 to NT$30,000. If there is tax evasion, business owners may be fined up to five times the amount of tax evasion besides paying any overdue tax. Please be careful!

The Puli office further explained that for business entities having only internet sales the regulations are different. Those business entities without physical stores and who sell goods or services via the Internet can be exempted from applying for tax registration on the condition that the  sales amount of goods does not reach the tax threshold of NT$100,000 or the sales amount of services less than NT$50,000 per month.

When the sales amount reaches the tax threshold, business owners should immediately apply for tax registration. In addition, if their monthly sales amount exceeds NT$200,000, or if the business entities are evaluated by the Taxation Bureau and found to be capable of using Uniform Invoices based on their business scale, they are required to issue Uniform Invoices at a tax rate of 5%.  This relevant input tax can be deducted.

If you have any questions, please call our toll-free service number 0800-000321 for consultation, We will do our best to serve you.

Contact person: Sales Tax Section, Ms. Huang
Tel: (049)299-0991 ext. 306.