增值稅退稅指南:  

VAT Refund in Taiwan | VAT IT

How to get VAT Refunds from VAT Refund in Taiwan | VAT IT for your business

Do you want more information on Taiwan's VAT rates, payment options, and compliance considerations? Here us what you need to know about VAT in Taiwan.
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括台灣境內可申請退稅的費用類型、台灣的增值稅稅率、截止日期和退稅申請期限。
臺灣|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

歐盟地圖透明|加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from VAT Refund in Taiwan | VAT IT under the EU VAT Refund Directive.

非歐盟

境內的企業

非歐盟地圖透明|加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from VAT Refund in Taiwan | VAT IT under the 13th Directive.

Taiwan’s VAT Rates

Taiwan (also known as the Republic of China) first introduced a value added tax in 1931. The Ministry of Finance has made dozens of amendments to the relevant tax act since its inception. The most recent change occurred in 2017 when Taiwan began applying its 5% VAT to cross-border sales of electronic services.

Taiwan uses the term business tax (BT) to refer to its VAT or value added tax and non-VAT tax schemes. While most business entities fall under the 5% VAT rate, some restaurants, banks, and small businesses are subject to a “non-value-added tax” that ranges from 0.1% to 25%.

Current Rates in Taiwan

In Taiwan, VAT is relatively simple. The tax falls into two categories:

  • Standard rate (5%) – Most products and services are taxed at the standard 5% rate.
  • Zero rate (0%) – Zero-rated goods and services include exported goods, international transportation, and products or services related to cross-border travel. Additional VAT-exempt items include medical services, pharmaceuticals, basic food and provisions, newspapers, and land.

It’s worth noting that Taiwan’s non-VAT system affects certain business entities, too. Some banks, restaurants, and any other business entity are subject to this non-recoverable tax (which is also called the Gross Business Receipts Tax (GBRT)). The rates are as follows:

  • 25% – Saloons, tea rooms, coffee shops, and bars that offer companionship services
  • 15% – Nightclubs and restaurants with entertainment
  • 5% – Banking, insurance, and “non-core” businesses
  • 2% – Purchases of services sold by foreign financial enterprises and “core” businesses
  • 1% – Reinsurance premiums of insurance enterprises and businesses servicing the visually impaired

0.1% – Sellers of agricultural products

How to Pay VAT Bill in Taiwan

VAT and non-VAT returns are filed bi-monthly on the 15th day of the month following the tax period. For example, a VAT return covering March and April must be paid by May 15th.

With that said, businesses that fall under the 0% VAT rate may choose to file monthly instead.

To file online, you must first apply for a VAT ID number and password through the Ministry of Finance’s eTax Portal (click “Register as Member”). Once you have a VAT ID number and account, you can file online. When filing your VAT bills online, you can pay via credit card, financial chip card, or bank account transfer. You can also pay in person at a bank or ATM.

If you overpaid and require a VAT refund, Taiwan makes it relatively easy. You’ll apply for a Taiwan VAT refund through the eTax Portal.

Taiwan VAT Compliance

To ensure you remain compliant with Taiwan’s VAT regulations, you must:

  • Issue Government Uniform Invoices (GUI) to all purchasers
  • Report all data in New Taiwan Dollars (NTD)
  • Pay your VAT bill in NTD
  • File on time or be subject to a 1% surcharge for every two days in arrears
  • Maintain physical records within Taiwan

Filing on time and complying with all requirements can be challenging, especially if you don’t have a tax representative in Taiwan. If you need support, don’t hesitate to contact us for more information.

__________________________

Sources:

Laws and Regulations Database of The Republic of China (Taiwan). Value-added and Non-value-added Business Tax Act. https://law.moj.gov.tw/ENG/LawClass/LawHistory.aspx?pcode=G0340080 

Invest Taiwan. Business Tax. https://investtaiwan.nat.gov.tw/showPage?lang=eng&search=60

National Taxation Bureau of Taipei, Ministry of Finance. Tax Payments / Tax Refunds. https://www.ntbt.gov.tw/English/multiplehtml/d1796cd9da724de49d3975f0544f6a7a

Which countries have reciprocity with VAT Refund in Taiwan | VAT IT?

所有歐盟國家、澳洲、巴林、香港、愛爾蘭、以色列、科威特、列支敦士登、澳門、荷蘭、卡塔爾、沙特阿拉伯、瑞士和英國

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

What expenses are claimable in VAT Refund in Taiwan | VAT IT?

應酬與招待

播放 001 |加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

應酬

5%
床 001 |加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

酒店與住宿

5%
吃 001 |加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

餐廳

5%

活動

麥克風 001 |加值稅 IT |臺灣|加值稅退稅增值稅資訊技術

會議、展銷會與展覽

5%
convention 001 | VAT IT | VAT Refund in Taiwan | VAT IT

培訓課程及研討會

5%

一般開支

goods 001 | VAT IT | VAT Refund in Taiwan | VAT IT

商品貨物

5%
company 001 | VAT IT | VAT Refund in Taiwan | VAT IT

公司間費用

5%
chair 001 | VAT IT | VAT Refund in Taiwan | VAT IT

辦公費用

5%
megaphone 001 | VAT IT | VAT Refund in Taiwan | VAT IT

營銷費用

5%
docs 001 | VAT IT | VAT Refund in Taiwan | VAT IT

專業費用和應付帳款發票

5%

差旅相關

car 001 | VAT IT | VAT Refund in Taiwan | VAT IT

租車

5%
fuel 001 | VAT IT | VAT Refund in Taiwan | VAT IT

燃油

5%
train 001 | VAT IT | VAT Refund in Taiwan | VAT IT

公共交通

5%
| VAT IT | VAT Refund in Taiwan | VAT IT

出租車

0%

附加信息

How far back can your business claim VAT from VAT Refund in Taiwan | VAT IT?
前一年的1月至12月
What’s the foreign VAT deadline in VAT Refund in Taiwan | VAT IT?
每年6月30日(自產生稅收歷年末6個月內)
How long does it take to receive a VAT refund from VAT Refund in Taiwan | VAT IT?
根據您申請的複雜性和增值稅機關的能力,歐盟企業最多可能需要9個月、非歐盟企業最多可能需要9個月的時間才能從台灣收到增值稅退稅。

Need help with your VAT refund from VAT Refund in Taiwan | VAT IT?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

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