Disclosure of E-commerce Tax Registration Information on 2023

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Online transaction (E-commerce) is a booming type of marketing (trading) model, which means it can broaden its placements other than physical activities. Despite of its additional value, Organisation for Economic Cooperation and Development (OCDC), European Union (EU) and USA deem this type of transaction as physical transaction to levy taxes. Taiwan Ministry of Finance also follow their steps to stipulate related business tax and income tax regulations on online transaction to levy taxes.

 

From 2023, company which run their businesses through online platforms, apps, or other digital ways to proceed sales of labour forces and goods exclusively or concurrently shall register its “Domain Name” and “Member Account” as well as disclose its company name and uniform invoice number on the websites or apps clearly.

 

For companies which tax number was registered by 31/12/2022, if such companies would proceed online sales of goods and labour forces from 01/01/2023, it is required to proceed change of registration within 01/01/2023 to 15/01/2023 as well as register its “Domain Name” and “Member Account”. Considering of the processing time to proceed such change, subjected companies have 4 months buffering times, so they should proceed and finish such change of registration no later than 30/04/2023.

 

For companies which tax number was registered or proceed sales of labour forces and goods from 01/01/202, the 4 months buffering time is not applicable.

 

Companies proceeding online transactions which meet one of the following conditions can be exempted from registration:

 

  1. For individual profit-seeking purposes, monthly revenue is under taxation threshold (Goods for TWD 80,000 and labour forces for TWD 40,000.)
  2. Non-profit-seeking purposes, such as sales of second-hand commodities.
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