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❖ BusinessTax
A foreign traveler who purchases selected goods worth NT$2,000 or more at any authorized store (with Tax Refund Shopping 〔TRS〕 label) on the same day, is eligible for VAT refund, as long as the aforementioned selected goods will be carried out of the Republic of China (R.O.C.) within 90 days from the purchase date. The VAT refund could be claimed at the VAT refund service counter (including e-VAT machine) prior to your luggage check-in at the airport and seaport.
If the aggregate amount of selected goods eligible for VAT refund purchased on the same date from the same authorized store, which store is authorized by and on behalf of a Private tax refund operator, is NT$48,000 or less, the foreign traveler is qualified for in-store (on-site) small- amount VAT refunds.
Obtaining and keeping of the following documentary evidence within the transaction dates of 1st January to 31st December in the same year:​​​​

1Receipt copies of duplicate uniform invoices、cash register uniform invoices ,or computer uniform invoices.

2Receipts issued by public utility businesses, which supply water, electricity, gas, telecommunications, and etc.

3Receipts or stubs of tickets for taking trains, buses, vessels, aircraft issued by transportation businesses.

4A table showing details of shared expenses with the amount of business tax contained therein and the related copies of original documentary evidence.

5Other documentary evidence specifying the amount of the VAT and approved by the Ministry of Finance.

A foreign enterprise, institution, organization or association without a fixed place of business within the territory of the ROC which purchases goods or services on which value-added business tax(hereunder referred to as "VAT") is levied to a total of NT$5,000 or more within the Republic of China(ROC) for the purpose of engaging in exhibitions or temporary business activities may claim for a refund of VAT during the period within 18 months from the date on the first entry or one year later on another starting date.


Last updated:2021-03-31