For businesses registered in Taiwan
According to the regulations of the Ministry of Finance, online sellers must follow the same tax standards as physical stores. Under the current tax standards for general businesses, those with monthly sales below NT$80,000 (NT$40,000 for service providers) are not required to pay business tax. It means they can temporarily avoid registering for tax with the National Taxation Bureau. However, once the monthly sales exceed NT$80,000 (NT$40,000 for service providers), they must immediately register for tax with the National Taxation Bureau and pay taxes to avoid penalties if reported or caught.
For businesses registered outside of Taiwan
The Ministry of Finance amended the "Regulations Governing the Use of Uniform Invoices" on July 16, 2018, stipulating that foreign businesses without fixed business premises in Taiwan that sell electronic services to natural persons in Taiwan and have annual sales of over NT$480,000 should issue cloud invoices from 2018 onwards.