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Online Sales: Tax Registration Requirements for Individuals

  • Businesses selling goods or services must include additional charges like shipping, installation, or service fees in the sales amount when calculating sales tax.
  • These charges must be included in the sales amount on the unified invoice and reported for sales tax.
  • Consumers should check the invoice to ensure the total amount includes any additional charges.

Source: mof.gov.tw

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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