Esta guía ofrece una visión general del IVA en Taiwán, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Taiwán.
Es el IVA de Taiwán, oficialmente denominado «impuesto sobre actividades económicas», y se encuentra entre los más bajos del mundo.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Taiwán pueden solicitar su devolución.
Por lo general, una entidad tendrá derecho a la devolución del IVA de Taiwán si no está establecida en Taiwán, no está registrada a efectos del IVA de Taiwán y tampoco realiza suministros imponibles sujetos al IVA de Taiwán. Además, la entidad debe estar establecida en un país que ofrezca un trato recíproco a las entidades taiwanesas en lo que respecta a la devolución del IVA.
La solicitud de devolución del IVA de Taiwán debe presentarse en papel ante la Autoridad Fiscal de Taiwán y debe incluir todos los documentos requeridos.
Por lo general, si el IVA de Taiwán se ha cobrado incorrectamente, la factura no se puede presentar en una solicitud de devolución del IVA de Taiwán. La entidad tendría que ponerse en contacto con el proveedor para que le devuelva el IVA de Taiwán cobrado incorrectamente. VAT IT ayudarle con esto.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
