The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that in view of the post-pandemic era, the demand on electronic services, such as remote working, online learning, social networking website, online ordering and delivery platform, has been growing. Those offshore e-commerce suppliers of no fixed place within the territory of the R.O.C. who sell cross-border electronic services to domestic individuals and have annual sales amounts over NT$480,000 must apply for tax registration via the MOF’s eTax Portal,  issue cloud invoices, file tax returns, and pay business tax liabilities based on total revenue.
The NTBT further explains that the aforementioned “electronic services” refer to any of the following three conditions:

1.The services used are downloaded via the Internet or other electronic tools and saved to computers, smart phones, tablet computers, portable devices, mobile devices, etc. for use.

2.The services used are online without being saved into any devices, including online games, advertisements, audio-visual browsing, voice frequency broadcasting, social networking website and online information, such as movies, soap operas,  music, lessons, survey development cloud-based software, database, and interactive communications.

3.The services used are supplied through the Internet or other electronic tools while taking place at a physical location. 

The NTBT emphasizes that those selling electronic services to domestic individuals with annual sales amounts over NT$480,000 but fail to apply for tax registration may be penalized with an administrative fine of no less than NT$3,000 and no more than NT$30,000.  Cross-border e-commerce suppliers should review their possible deficiencies (tax registration, cloud invoice issuance, correct tax returns, etc.) and take appropriate remedial actions; in this case, a penalty waiver may be legally applied except for the regulated interest.