Taiwan compliance calendar

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly

Business tax (營業稅 — VAT) · Every 2 months · return filing

15th of the month after the two-month period ends Verified 2026-10-15

Who files

Every business that files business-tax returns under Article 35 of the Business Tax Act, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403, and non-VAT-method filers such as banks, insurers and other financial businesses on Form 404 — unless approved to file monthly.

Notes

A return is due for every two-month period even if you sold nothing. Pay any tax due first, at a bank or online, and file the return with the payment receipt by the same date. Users of uniform invoices attach the invoice detail list. Filing late costs a surcharge of 1% of the tax for every two days, between NT$1,200 and NT$12,000, rising to 30% once the return is more than 30 days late.

Source

加值型及非加值型營業稅法施行細則 (Business Tax Act Enforcement Rules), Art 38-1 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“應以每二月為一期，分別於每年一月、三月、五月、七月、九月、十一月之十五日前向主管稽徵機關申報上期之銷售額、應納或溢付營業稅額。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

營業人銷售額與稅額申報書 — monthly option for zero-rated sellers

Business tax (營業稅 — VAT) · Monthly · return filing

15th of the month after the month ends Verified 2026-10-15

Who files

Businesses making zero-rated sales (exports, sales to bonded zones and similar) that have applied and been approved to file monthly instead of every two months.

Notes

Exporters often choose monthly filing to get refunds of input tax sooner. The choice holds for the whole calendar year, and a switch in either direction starts from the first odd month after the tax office approves it. The rest works as for the two-monthly return: pay before filing, and file even for a month with no sales.

Source

加值型及非加值型營業稅法 (Value-added and Non-value-added Business Tax Act), Art 35 para 2 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“得申請以每月為一期，於次月十五日前依前項規定向主管稽徵機關申報銷售額、應納或溢付營業稅額。但同一年度內不得變更。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-13

境外電商 business-tax return — foreign suppliers of electronic services

Business tax (營業稅 — VAT) · Every 2 months · return filing

15th of the month after the two-month period ends Verified 2026-10-15

Who files

Foreign businesses with no fixed place of business in Taiwan that sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600,000 a year.

Notes

Foreign e-service sellers file on the same two-month cycle as domestic businesses, through the cross-border zone of the eTax portal, either themselves or through a tax agent in Taiwan. A nil return is still due for a period with no sales to Taiwan. Sales in foreign currency are converted at the Bank of Taiwan closing spot buying rate on the last day of the period.

Source

加值型及非加值型營業稅法 (Business Tax Act), Art 36 para 3 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“應就銷售額按第十條規定稅率，計算營業稅額，自行或委託中華民國境內報稅之代理人依前條規定申報繳納。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

購買國外勞務營業稅 — business tax on services bought from foreign sellers (Form 408 / return column 74)

Business tax (營業稅 — VAT) · Every 2 months · payment

15th of the month after the two-month period ends Verified 2026-10-15

Who files

Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt businesses such as banks and schools, partly exempt (mixed) businesses for the non-creditable share, non-profits and public bodies.

Notes

When you pay a foreign seller without a Taiwan base for services, the 5% tax falls on you as the buyer, due by the 15th after the two-month period in which you paid the fee. A business on the ordinary VAT method that uses the service wholly for taxable sales owes nothing; partly exempt businesses pay the non-creditable share. Business buyers report it in their periodic return, others pay it with Form 408. For a bank, school or other wholly exempt body this may be its only business-tax date.

Source

加值型及非加值型營業稅法 (Business Tax Act), Art 36 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“應由勞務買受人於給付報酬之次期開始十五日內，就給付額依第十條所定稅率，計算營業稅額繳納之”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

兼營營業人年終調整 — year-end apportionment adjustment for partly exempt businesses

Business tax (營業稅 — VAT) · Annually · return filing

15th January each year Verified 2026-10-15

Who files

Businesses making both taxable and exempt supplies (兼營營業人), including those with dividend income from investments — banks, insurers, hospitals with taxable lines, holding companies.

Notes

Taiwan has no annual VAT return; this is its only year-end step. A partly exempt business recalculates its non-creditable input tax on the full year's ratio and files and pays the difference with the November–December return. A business that began trading during the year with less than nine months of operations skips the first year. Under the direct-allocation method the adjustment must be certified by a CPA or tax agent for manufacturers, businesses with annual sales over NT$1 billion, or those with input tax over NT$20 million.

Source

財政部稅務入口網 — 附錄2 國稅稅務工作行事曆 (national-tax work calendar) Ministry of Finance — eTax portal (財政部稅務入口網)

See the source text

“兼營營業人（含兼營投資取得股利收入之營業人）之年終調整併同上年度最後一期（上年11至12月）銷售額與稅額申報繳納”

Open full size Captured from Ministry of Finance — eTax portal (財政部稅務入口網) on 2026-10-15

查定課徵營業人申報進項憑證 — input-voucher filing by assessed small businesses

Business tax (營業稅 — VAT) · Quarterly · report / listing

5th of the month after the quarter ends Verified 2026-10-15

Who files

Small businesses whose business tax is assessed by the tax office (monthly sales under NT$200,000) and which want the 10% input-tax credit against their assessed tax.

Notes

Assessed small businesses file no returns, but they can cut their tax by 10% of the input tax on their purchases. To claim it, hand in the quarter's purchase invoices by the 5th of January, April, July and October. Invoices filed late, or from outside that quarter, earn no credit. In 2027 the April date falls on Tomb-Sweeping Day, with the next day also a holiday, so it moves to 7 April.

Source

加值型及非加值型營業稅法施行細則 (Business Tax Act Enforcement Rules), Art 44 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“其進項憑證應分別於一月、四月、七月、十月之五日前，向主管稽徵機關申報並以當期各月份之進項憑證為限。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

查定課徵營業人繳納營業稅 — quarterly payment by assessed small businesses

Business tax (營業稅 — VAT) · Quarterly · payment

10th of the 2nd month after the quarter ends Verified 2026-10-15

Who files

Small businesses whose business tax is assessed by the tax office (monthly sales under NT$200,000), including online sellers and creators below that level.

Notes

The tax office sends a payment notice for each quarter, and the tax is paid in a window from the 1st to the 10th of February, May, August and November. The date shown is the close of that window. The notice you receive is what governs. The February window has been moved later around the Lunar New Year every year from 2022 to 2025 — in 2025 to 14–24 February — and the 2027 window may well be moved too, since 1–10 February 2027 falls inside the Spring Festival break. The revised window is normally announced in January.

Source

財政部稅務入口網 — 附錄2 國稅稅務工作行事曆 (national-tax work calendar) Ministry of Finance — eTax portal (財政部稅務入口網)

See the source text

“查定課徵營業人繳納第4季（上年10-12月）營業稅”

Open full size Captured from Ministry of Finance — eTax portal (財政部稅務入口網) on 2026-10-15

電子發票存證 — transmission to the MOF E-Invoice Platform, business buyer

Business tax (營業稅 — VAT) · One-off · other

within 7 days of issuing, correcting or voiding an e-invoice, or issuing a sales-return or allowance certificate, to a business buyer (counted from the following day) Verified 2026-10-15

Who files

Every business issuing electronic uniform invoices, for each invoice (and each correction, void, return or allowance) where the buyer is a business.

Notes

Each e-invoice issued to a business must reach the MOF platform within 7 days, counting from the day after issue, and the same limit applies to corrections, voids, returns and allowances. Weekends and public holidays do not extend it: an upload due on a Sunday is due on the Sunday. Late or inaccurate uploads draw a fine of NT$1,500 to NT$15,000, which can be imposed repeatedly until corrected. If something outside your control stops the upload, you can apply to your local tax office within 3 days of the obstacle ending for more time.

Source

財政部公告 台財稅字第11304654280號 (2024-12-12) — 電子發票存證時限表 (e-invoice transmission time-limit table), in force 2025-01-01 Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統)

See the source text

“自發票開立、更正、作廢或開立銷貨退回、進貨退出或折讓證明單之翌日起算七日內。”

Open full size Captured from Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統) on 2026-10-15

電子發票存證 — transmission to the MOF E-Invoice Platform, non-business buyer

Business tax (營業稅 — VAT) · One-off · other

within 2 days of issuing, correcting or voiding an e-invoice, or issuing a sales-return or allowance certificate, to a non-business buyer (counted from the following day) Verified 2026-10-15

Who files

Every business issuing electronic uniform invoices to consumers and other non-business buyers, for each invoice and each correction, void, return or allowance.

Notes

Consumer invoices have the tighter limit: 2 days, counted from the day after issue, so an invoice issued on a Friday must be on the platform by Sunday. This is two calendar days rather than 48 hours, and holidays do not stretch it. Carrier and donation details on a consumer invoice follow the same limit, and a later change to them runs 2 days from the change.

Source

財政部公告 台財稅字第11304654280號 (2024-12-12) — 電子發票存證時限表 (e-invoice transmission time-limit table), in force 2025-01-01 Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統)

See the source text

“自發票開立、更正、作廢或開立銷貨退回、進貨退出或折讓證明單之翌日起算二日內。”

Open full size Captured from Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統) on 2026-10-15

空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbers

Business tax (營業稅 — VAT) · Every 2 months · report / listing

10th of the month after the two-month period ends Verified 2026-10-15

Who files

Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation, and the head-office/branch allocation of number tracks. Where a head office allocates tracks to its branches, the head office uploads for them.

Notes

After each two-month invoice period, upload the e-invoice numbers you were allocated but did not use, together with how the number tracks were split between head office and branches, within the first 10 days of the next period — by 10 January, 10 March, 10 May, 10 July, 10 September and 10 November. Unlike most deadlines, this one does not move when the 10th is a weekend or holiday.

Source

財政部公告 台財稅字第11304654280號 (2024-12-12) — 電子發票存證時限表 (e-invoice transmission time-limit table), in force 2025-01-01 Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統)

See the source text

“六、空白未使用電子發票字軌號碼。每二月為一期，自次期開始十日內。”

Open full size Captured from Ministry of Finance — Laws and Regulations Retrieving System (財政部主管法規查詢系統) on 2026-10-15

稅籍登記 — business-tax registration before starting business

Business tax (營業稅 — VAT) · One-off · registration

no later than the day of starting business (apply before you begin trading; the same day is fine) Verified 2026-10-15

Who files

Every business with a fixed place of business in Taiwan: the head office and each other fixed place of business register separately. No turnover threshold.

Notes

Apply for registration before you begin trading — the application can be made on the day you start, but not after it. Companies, partnerships and sole proprietorships already registered with the company or commercial registry are treated as registered from that data. Online sellers must also register their website domain and marketplace accounts within 15 days of approval.

Source

加值型及非加值型營業稅法 (Business Tax Act), Art 28 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“營業人之總機構及其他固定營業場所，應於開始營業前，分別向主管稽徵機關申請稅籍登記。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-13

境外電商稅籍登記 — registration of foreign suppliers of electronic services

Business tax (營業稅 — VAT) · One-off · registration

no later than the day of sales of electronic services to individuals in Taiwan first exceed NT$600,000 in the previous or current year Verified 2026-10-15

Who files

Foreign businesses with no fixed place of business in Taiwan selling electronic services to individuals in Taiwan whose sales to them in the previous or current year exceed NT$600,000 (NT$480,000 before 7 April 2025).

Notes

MOF says registration is required as soon as sales to individuals in Taiwan pass NT$600,000 in a year. Apply online in the cross-border zone of the eTax portal, yourself or through a tax agent in Taiwan, and from then on file every two months. Sales to Taiwan businesses are not counted: those buyers account for the tax themselves.

Source

財政部稅務入口網 — 境外電商營業稅課稅新制疑義解答 (cross-border e-commerce business tax Q&A), Q11/A11 Ministry of Finance — eTax portal (財政部稅務入口網)

See the source text

“年銷售額逾48萬元（自114年4月7日起調增為60萬元，該日之前適用修正前之規定）者，即應辦理稅籍登記。”

Open full size Captured from Ministry of Finance — eTax portal (財政部稅務入口網) on 2026-10-15

變更或註銷稅籍登記 — changes and deregistration

Business tax (營業稅 — VAT) · One-off · registration

within 15 days of a change in registered particulars, or the merger, transfer, dissolution or closure of the business Verified 2026-10-15

Who files

Any registered business whose registered particulars change, or which merges, transfers, dissolves or closes — domestic businesses and registered foreign e-service suppliers alike.

Notes

Apply to change or cancel your registration within 15 days of the change. A cancellation, and most changes, will only be processed once outstanding tax has been paid or security given; mergers, capital increases and changes of address or business type are exempt from that condition. Foreign e-service suppliers deregister within the same 15 days, through the MOF registration platform.

Source

加值型及非加值型營業稅法 (Business Tax Act), Art 30 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“均應於事實發生之日起十五日內填具申請書，向主管稽徵機關申請變更或註銷稅籍登記。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

當期營業稅申報書 — final return on merger, transfer, dissolution or closure

Business tax (營業稅 — VAT) · One-off · return filing

within 15 days of merger, transfer, dissolution or closure of the business Verified 2026-10-15

Who files

Businesses filing two-monthly or monthly returns that merge, transfer, dissolve or close. Assessed small businesses instead report to the tax office for assessment within the same 15 days.

Notes

Closing down does not wait for the next 15th. File the current period's return within 15 days of the merger, transfer, dissolution or closure, with the invoice detail list and any refund documents, and pay any tax before filing. This runs alongside the 15-day deregistration application.

Source

加值型及非加值型營業稅法施行細則 (Business Tax Act Enforcement Rules), Art 33 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“應於事實發生之日起十五日內填具當期營業稅申報書，連同統一發票明細表及有關退抵稅款文件，申報主管稽徵機關查核。”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

貨物稅計算稅額申報書 — commodity tax return and payment

Commodity tax (貨物稅) · Monthly · return filing

15th of the month after the month ends Verified 2026-10-15

Who files

Manufacturers in Taiwan of goods subject to commodity tax — rubber tyres, cement, beverages, flat glass, oil and gas, electrical appliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.

Notes

Pay the tax on the month's factory releases by the 15th of the next month, then file the computation return with the payment receipt. A return is still required for a month with no tax due. The date moves forward off weekends and government-office holidays like the business-tax return. Manufacturers must register before production begins.

Source

貨物稅條例 (Commodity Tax Act), Art 23 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“產製廠商當月份出廠貨物之應納稅款，應於次月十五日以前自行向公庫繳納”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment

Tobacco and alcohol tax (菸酒稅) · Monthly · return filing

15th of the month after the month ends Verified 2026-10-15

Who files

Manufacturers in Taiwan of tobacco products and alcoholic beverages, for products leaving the factory. Imports are taxed by Customs at the border.

Notes

Tobacco and alcohol producers pay on each month's releases from the factory by the 15th of the following month and then file the computation return, with a nil return for a month with nothing released. The tobacco health and welfare surcharge is collected alongside the tax on tobacco products.

Source

菸酒稅法 (Tobacco and Alcohol Tax Act), Art 12 para 1 Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan)

See the source text

“產製廠商當月份出廠菸酒之應納稅款，應於次月十五日以前自行向公庫繳納”

Open full size Captured from Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) on 2026-10-15

Taiwan's business tax (營業稅, its VAT) runs on two-month periods — January–February, March–April and so on — and the return for each is due by the 15th of the following odd month: 15 January, 15 March, 15 May, 15 July, 15 September and 15 November. Any tax due is paid at the bank or online before the return is filed, so return and payment share one date. There is no annual VAT return and no separate sales listing; the only year-end step is the apportionment adjustment that partly exempt businesses make with the November–December return. A deadline that lands on a Saturday, Sunday or government-office holiday moves to the next working day. In 2026 the Ministry of Finance moved the January return, due on Sunday 15 February, to Monday 23 February because the Lunar New Year break ran in between. E-invoice upload limits are the exception: they never move. After a typhoon or other disaster the tax authority may extend payment deadlines for the affected area by public notice, so check National Taxation Bureau announcements before assuming the usual date. Small businesses assessed by the tax office do not file returns; they pay quarterly from a notice the office sends them. Import VAT, and commodity or tobacco and alcohol tax on imports, are collected by Customs with the import duty, payable within 14 days of the duty notice. Income tax, withholding and payroll deadlines appear on the same official calendars but are outside this calendar.

“惟115年2月14日至同年月22日適逢農曆春節連續假期，依行政程序法第48條第4項規定，上開申報期限應展延至同年月23日。”

About this calendar