The “New System for Online Sales Business Operators” is about to take effect on New Year’s Day of ROC Year 112 (2023). Anyone who sells things online must apply for the relevant procedures with the National Taxation Bureau to avoid penalties.
This new system is a major change for many online sellers, who in the past may not have needed to apply for any permit.
This move may be intended to increase market transparency, ensure that online sellers comply with tax regulations, and prevent tax evasion.
Seller Eligibility for the New Tax Registration System
- Business operators who newly apply for tax registration starting on New Year’s Day of Year 112, and who engage in online sales at the time of registration or afterward.
- Business operators who completed tax registration before December 31, Year 111, and who are still engaged in online sales on next year’s New Year’s Day or begin doing so afterward.
This includes individuals who, for profit, sell goods or services online within our country (individual online sellers who only sell online without a physical store). When their monthly sales reach the business tax threshold of “NT$80,000 for goods, NT$40,000 for services,” they must immediately register their tax ID with the National Taxation Bureau.
Two Major Highlights of the New System for Online Sales Business Operators
Tax Registration Information
For those exclusively or additionally selling goods or services via online platforms, apps, or other electronic means, the tax registration items now additionally include “domain name and web address” and “member account.” If you do not sell on someone else’s online platform, you do not need to register a member account.
Public Disclosure
Regardless of whether you sell goods or services through electronic media built by yourself or by others, you must clearly disclose your “business name” and “unified business number” in a prominent location on the sales webpage and related transaction apps, in a way that is objectively easy for consumers to identify.
The business name refers to the name approved for tax registration (not the store name used online!).
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