When will the Sellers of Goods or Services Sold on The Internet Need to Apply for Taxation Registration？

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The Yunlin Branch of National Taxation Bureau of the Central Area indicated that the seller should apply for taxation registration to the National Taxation Bureau by the end of the following month at the latest if she or he sells goods or services through the Internet for profit and the sales amount reaches the minimum taxation threshold for business tax (NT$80,000 for sales of goods or NT$40,000 for sales of services).

The Yunlin Branch further explained that, sellers do not need a physical store to sell goods or services due to online transactions are more convenient and cost-saving. If the sales volume of the month does not reach the minimum taxation threshold for business tax menthened above, the seller may be temporarily exempt from applying for taxation registration to the National Taxation Bureau; however, if the monthly sales amount reaches the minimum taxation threshold for business tax, taxation registration is required.

Moreover, the Yunlin Branch reminded that online sellers who sell goods or services need tax registration if their monthly sales reach the minimum threshold for business tax. At the same time, it is necessary to register its domain name and network address, or apply for membership to the network service provider, its membership account.Online sellers should clearly disclose the Business Administration Number and the name of the business on a conspicuous position on their online sales page.

If there are any questions regarding the service above, please feel free to dial the toll-free Tel. No. 0800-000321 during office hours. The staffs of the National Taxation Bureau will serve you with all sincerity. (Sales Tax Section: Zeng Yu-Yin, Tel. No. 05-5345573, Ext. 303)

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4773f99a70a04f64bfa7e2bf687d03ae