Taiwan VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Ministry of Finance (MOF)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	財政部 (MOF)
Standard rate	5%
Reduced rates	None
Registration threshold	Nil
Filing frequency	Bimonthly
E-invoicing / digital reporting	Cloud based GUI electronic invoicing is mandatory for VAT registered foreign e commerce B2C suppliers above the applicable threshold, while it remains optional for others.
Typical registration lead time	2-6 weeks