An entity will generally be entitled to a Taiwan VAT refund if it is not established in Taiwan and is not registered for Taiwan VAT and also does not make taxable supplies that are subject to Taiwan VAT. Additionally, an entity must be established in a country that provides reciprocal treatment to Taiwanese entities regarding VAT refunds.

A Taiwan VAT refund should be submitted in hard copy to the Taiwan VAT Authority and should include all the required documents.

Generally, if Taiwan VAT has been charged incorrectly, the invoice cannot be submitted in a Taiwan VAT refund. The entity would need to reach out to the supplier to have the incorrectly charged Taiwan VAT refunded. VAT IT would be able to assist with this.

No, original invoices or receipts would need to be submitted as part of a Taiwan VAT refund.

A Taiwan VAT refund would generally be completed within a few months to a year, and may be extended if the Taiwan VAT Authority requests additional information from the claimant.

Generally Taiwan VAT all business expenses would be eligible for a Taiwan VAT refund except for entertainment. However, it should be noted that Taiwan VAT on expenses will only be claimable if they relate to temporary business activities in Taiwan (such as for attending fairs or exhibitions).