Cross-border e-commerce
Cross-border e-commerce suppliers selling cross-border electronic services to individual consumers in Taiwan with annual sales exceeding NTD 600,000 must register for business tax in Taiwan. For foreign profit-seeking enterprises selling cross-border electronic services, their Taiwan-sourced income may be eligible for cost and expense deductions. Taiwan's taxable income is calculated based on the relevant domestic profit contribution ratio.
Services
Business Tax
Definition of Electronic Services
- Downloadable Services: Services delivered via the internet or other electronic means that can be downloaded and stored on a computer or mobile device (such as a smartphone or tablet).
- Online Usage Services: Services used online or via other electronic means without being stored on any device, including digital-format services such as online games, advertisements, audio-visual content, audio broadcasting, and interactive communications.
- Internet-Based Services: Services accessed via the internet or other electronic means, provided by cross-border e-commerce platforms, which may be used at physical locations.
Our Services
- Business Tax Registration
- Cloud Invoice Issuance
- Assistance with Business Tax Filing and Payment
Profit-Seeking Enterprise Income Tax
Taiwan-Sourced Income
- Digital Product Sales: Income from selling digital products (such as software or e-books) via the internet or other electronic means.
- Interactive Electronic Services: Income derived from providing real-time, interactive, and continuous electronic services via the internet or other electronic means, such as online games, movies, music, and advertising.
- Services Provided in Taiwan: Income from services delivered through the internet or other electronic means that involve a physical delivery location within Taiwan, such as accommodation or car rental services.
- Platform-Based Services: Income from providing platform services over the internet.
Our Services
- Application (including agent) for Qualification Registration / Changes
- Application for Approval of Applicable Net Profit Ratio and Domestic Profit Contribution Ratio for Cross-Border Electronic Services
- Filing of Income Tax for Overseas E-Commerce Businesses
- Application for Refund of Overpaid Withholding Tax on Income
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Why Choose Us
- Expertise: Our professionals possess in-depth knowledge of Taiwan’s tax regulations and stay current with the latest legal updates.
- Customized Service: We understand every client has unique needs, and we tailor our services to meet those specific requirements.
- Strategic Approach: We take a strategic and proactive approach to resolving tax issues, minimizing disruption to your business operations.
Client-Focused Commitment
At James Lin & Co., client satisfaction is our top priority. We are dedicated to building long-term partnerships founded on trust, integrity, and professionalism.
Our mission is to ease the stress and uncertainty related to cross-border e-commerce tax compliance, so you can focus on your core business.
Contact Us
Whether you're facing tax issues or disputes related to cross-border e-commerce, or in need of proactive tax planning advice, James Lin & Co. is here to support you.
Contact us today to schedule a meeting with one of our experienced representatives. Let us help you navigate Taiwan’s complex tax environment with confidence.
Discover how our tailored cross-border e-commerce tax services can benefit you and your business.
Partner with James Lin & Co. for reliable expertise and dedicated support in Taiwan.
