Taiwan raises the registration threshold for foreign e-service providers from NT$480,000 to NT$600,000

What changed in detail

On 7 April 2025 Taiwan’s Ministry of Finance issued order Tai-Tsai-Shui-Tzu No. 11404515420, amending its 22 March 2017 order on the annual sales level at which a foreign seller of electronic services must apply for tax registration. The order is made under Article 28-1(3) of the Value-Added and Non-Value-Added Business Tax Act.

Point 2 of the amended order provides that a foreign enterprise, institution, group or organisation with no fixed place of business in Taiwan, selling electronic services to individuals in Taiwan over the internet or by other digital means, must apply to the competent tax authority for tax registration under Article 28-1(1) once its annual sales exceed NT$600,000. The previous level was NT$480,000.

Point 3 brings the order into force on the date of issue, 7 April 2025. A foreign seller whose annual sales had already exceeded NT$480,000 before that date stays under the pre-amendment rule, so a provider already registered under the old threshold is not released from registration by the increase.

What it means

The NT$600,000 threshold is still current: the Ministry of Finance law database shows the 7 April 2025 version as the text in force in November 2026, and the weekly feed records no later change to it. The test counts only sales to individuals in Taiwan; sales to businesses do not count towards it.

The transitional clause is easy to miss. The increase helps foreign sellers that were below NT$480,000 on 7 April 2025 and would have crossed it later. It does not let a seller already above NT$480,000 and registered deregister because its sales are under NT$600,000.