Taiwan Clarifies VAT Requirements for Domestic Businesses on E-Service Supplies from Non-Resident Suppliers

Taiwan’s Executive Yuan has published an English-language release from the National Taxation Bureau of Taipei clarifying the requirements for domestic businesses to pay value added tax (business tax) on e-services acquired from non-resident suppliers. From 1 May 2017, non-resident suppliers with no fixed place of business in Taiwan that provide electronic services to domestic individuals (B2C) need to register and account for VAT, but not in respect of supplies made to domestic businesses (B…