The National Taxation Bureau of Kaohsiung, Ministry of Finance clarified that VAT input tax on rent for employee dormitories can be deductible under the circumstances below.

When a foreign PO establishes platforms on the Internet (online virtual stores) where onshore and offshore sellers and buyers conduct transactions, if one of the parties in transaction is an individual, company, organization, institution, or entity within Taiwan, the remunerations collected from the seller and buyer shall be recognized as Taiwan-sourced income.