The Office explained that the sale of virtual gaming items through online platforms is considered to be the provision of services in Taiwan, and the seller is required to collect VAT on the entire amount of the sale. The Office also stated that sellers who purchase virtual gaming items are not entitled to claim a VAT refund if they do not pay VAT on the purchase and do not keep a receipt with the VAT amount. The Office encourages sellers of virtual gaming items to comply with VAT regulations to avoid penalties.
Source: gov.tw
