The Central Region Taxation Bureau of the Ministry of Finance stated that if sellers engage in online sales of goods or services for profit, and their monthly sales exceed the threshold for business tax (NT$80,000 for goods, NT$40,000 for services), they must apply for tax registration with the tax authorities by the end of the following month at the latest.
The bureau further explained that online sellers can conduct sales of goods or services without a physical store, which makes transactions through the internet more convenient and cost-effective. If the monthly sales do not reach the business tax threshold, sellers may temporarily be exempt from applying for tax registration with the tax authorities. However, if the monthly sales reach the business tax threshold, they are required to complete the tax registration process.
In addition, the bureau reminded that sellers of goods or services online, whose monthly sales reach the business tax threshold, should also register for taxation. They must register their domain name, internet address, or the member account provided by internet service providers. Online sellers should clearly disclose their unified registration number and business name in a conspicuous location on their web sales page.
Source: gov.tw
