Q1：What are the criteria for taxation registration?
A1：An offshore electronic services business entity selling electronic services to domestic individuals is required to file an application for taxation registration when the annual sales amount exceeds NT$480,000 for the previous year or the current year.

Q2：How does an offshore electronic services business entity apply for taxation registration?
A2：An offshore electronic services business entity can link to “VAT on cross-border electronic services” at the taxation registration platform of the Ministry of  Finance (https://www.etax.nat.gov.tw) to register for taxation. After approval for registration, it should apply for an account number and password on the website to update taxation registration and pay VAT by the regulation. If appointed to handle the matter, the tax-filing agent should apply for an account number and password as well.

Q3：What items are required for registration when an offshore electronic services business entity applies for taxation registration?
A3：
1. Name.
2. Name of the business entity’s responsible person.
3. Business information: domain name and IP address, commencing date of supplying services, home country of registration, registered name, registration number.
4. Contact information: telephone number, mailing address, e-mail address.
5. Information about tax-filing agent:
(1) An individual residing within the territory of the R.O.C.: name, national ID number, mailing address, telephone number, e-mail address, duration of appointment, scope of appointment.
(2) An enterprise, institution, group, or organization with a fixed place of business within the territory of the R.O.C.: name, address of the business entity, profit-seeking enterprise uniform serial number or tax withholder's uniform number, name of the business entity’s responsible person, telephone number, e-mail address, duration of appointment, scope of appointment.
6. Bank account information.

Q4：What documents should be attached when an offshore electronic services business entity  applies for taxation registration?
A4：
1. Qualification documents evidencing that an offshore electronic services business entity has been approved for registration or establishment by the competent authority for the relevant industry of its home country shall be authenticated or notarized (legalized) by a local government agency or court in the foreign country or the R.O.C. embassy, consulate, or representative office in the foreign country, or by the embassy, consulate, or representative office of the given country in the R.O.C., or shall be otherwise duly notarized (legalized) in accordance with the R.O.C. Notarization Act.
2.  A tax-filing agent appointed shall submit the power of attorney.
3. All the documents listed above shall be accompanied by a Chinese translation if they are in a foreign language.

Q5：What is the competent tax authority when an offshore electronic services business entity  applies for taxation registration?
A5：
1. In the case that an offshore electronic services business entity applies for taxation registration by itself,  the competent tax authority is the National Taxation Bureau of  Taipei, Ministry of Finance.
2. In the case that an offshore electronic services business entity appoints a tax-filing agent to apply for taxation registration on its behalf, the local competent tax authority where the agent is located.
Q6：When should an offshore electronic services business entity apply for modifications of registration if there is any change in matters registered?
A6：Where there are any changes in taxation registration, the offshore electronic services business entity shall, within 15days from the occurrence of the facts, apply for modification registration at the taxation registration platform of the Ministry of Finance. (https://www.etax.nat.gov.tw）

Q7：How does an offshore electronic services business entity apply for suspension when it temporarily suspends its business?
A7： Prior to the temporary suspension of business, the offshore electronic services business entity shall file for approval and recordation at the taxation registration platform of the Ministry of Finance. (https://www.etax.nat.gov.tw). The aforesaid period of business suspension or extension of suspension filed for approval and recordation shall not be more than one year each time.

Q8：How does an offshore electronic services business entity apply for resumption of business after the suspension?
A8：Prior to a resumption of business after the suspension,  the offshore electronic services business entity  shall file for approval and recordation at the taxation registration platform of the Ministry of Finance (https://www.etax.nat.gov.tw).

Q9：When should an offshore electronic services business entity apply for cancellation of registration?
A9：Under any of the following circumstances, an offshore electronic services business entity shall apply for cancellation of registration at the taxation registration platform of the Ministry of Finance (https://www.etax.nat.gov.tw) within 15 days from the date of the occurrence of the facts:
1. Dissolution or nullification in the country of registration.
2. Cancellation of domain name and IP address.
3. The taxation registration has been completed in accordance with the provisions of Article 28 of the Act.

Q10：When would the registration of an offshore electronic services business entity  be nullified?
A10：The competent tax authority may nullify the taxation registration ex officio if the offshore electronic services business entity has dissolution or nullification in the country of registration, or has cancellation of domain name and IP address and has not applied for cancellation of registration after six months even if it has been notified by the tax authority.