Individuals Sell Goods Services Internet Required Register Taxpayer Pay Business Tax
According to the National Taxation Bureau, individuals who sell goods or services for profit through the internet and whose sales revenue for a month does not reach the business tax threshold (NTD100,000 for goods sales and NTD50,000 for services sales starting from 2025) may be temporarily exempt from tax registration. However, if the sales revenue for the month exceeds the business tax threshold, they must immediately register with the National Taxation Bureau for tax purposes.
The Bureau explained that with the widespread use of mobile devices, consumers’ dependence on online shopping continues to increase. Moreover, due to the rapid development of e-commerce, many individual sellers, seeking to earn income, are selling goods or services via online platforms such as Shopee, Yahoo, PChome, Ruten, or by setting up their own websites, developing apps, or using social media like Facebook and Line. These activities fall under the taxable scope of both value-added and non-value-added business tax laws. If the sales revenue from these activities exceeds the business tax threshold for the month, the seller must register for tax purposes and pay business tax as required.
The Bureau provided an example as follows:
Mr. A, seeking to earn income, registered as a seller on Platform A and began selling clothing through the platform starting in January 2025. His total sales for the month were NTD80,000, which did not reach the business tax threshold, so he was temporarily exempt from tax registration. However, due to a surge in business, from February 1 to February 15, his sales grew to NTD150,000, surpassing the business tax threshold. Therefore, Mr. A must register with the National Taxation Bureau and pay business tax as required.
The Bureau urged individual sellers who sell goods or services through the internet to monitor their sales revenue. If their sales exceed the business tax threshold in any given month, they should promptly register with the local National Taxation Bureau branch, tax collection office, or service center and pay the business tax to avoid penalties for tax evasion.
