DM Summary:

From May 1st, 2017, the offshore electronic services business entities who meet all following conditions have to apply for taxation registration and pay VAT:

1. Foreign Suppliers have no fixed place of business within the territory of the R.O.C.
2. The offshore business entities sell the electronic services to the domestic individuals.
3. Annual amount exceeds NT$480,000, (to be NT$600,000 from April 7th, 2025; the previous threshold applies before that date.