Documents Required for VAT Registration in Taiwan

What You Need to Submit a VAT Registration in Taiwan

The documents required depend on whether you are registering under the Standard scheme (physical presence) or the Simplified FECO scheme (non-resident digital services).

For Simplified Registration (FECO — non-resident B2C digital services sellers):

The Simplified scheme is designed to be streamlined for foreign businesses. Required information typically includes:

• Business name and legal entity type

• Country of incorporation

• Principal business address (outside Taiwan)

• Contact information (name, email, phone)

• Description of electronic services provided

• Registration email (used for filing credentials)

• Login credentials (account number and password) for the Taiwan National Taxation Bureau's portal

No local Taiwan representative or agent is required for the Simplified scheme.

For Standard Registration (resident businesses or entities with a fixed place of business in Taiwan):

In addition to the information above, standard registrations typically require:

• Certificate of incorporation or business registration documents from the country of origin

• Proof of physical presence in Taiwan (lease agreement, office registration, or equivalent)

• Tax identification number from the home country

• Details of the responsible person or legal representative

• Any additional documentation required by the relevant National Taxation Bureau

Registration ID format:

Taiwan uses an 8-digit Unified Business Number (UBN) as the VAT registration identifier. Once registered, this number will be issued by the Ministry of Finance.

Important reminder:

Kintsugi handles the registration process on your behalf. You will be guided through the required fields directly in the platform. If you have questions about specific documents for your registration type, contact your Kintsugi account manager or reach out to our support team.

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