BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Taiwan tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Taiwa n\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:tw-small-business-input-vouchers-2026-10-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261005 DTEND;VALUE=DATE:20261006 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q3 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2026-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: September 2026\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2026-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2026\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2026-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2026\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.mo j.gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2026-11-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261110 DTEND;VALUE=DATE:20261111 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q3 2026\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2026-11-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261110 DTEND;VALUE=DATE:20261111 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Sep–Oct 2026\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Sep–Oct 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: October 2026\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Sep–Oct 2026\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Sep– Oct 2026\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: October 2026\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2026-11-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: October 2026\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj. gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2026-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: November 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2026-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: November 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2026-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: November 2026\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2027-01-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270105 DTEND;VALUE=DATE:20270106 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q4 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-01-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270110 DTEND;VALUE=DATE:20270111 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Nov–Dec 2026\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Nov–Dec 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: December 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Nov–Dec 2026\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Nov– Dec 2026\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-mixed-business-year-end-adjustment-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 兼營營業人年終調整 — year-end apportionment adjustment for partly e xempt businesses DESCRIPTION:Businesses making both taxable and exempt supplies (兼營營業人)\, i ncluding those with dividend income from investments — banks\, insurers\, hospitals with taxable lines\, holding companies.\nPeriod: 2026\nSource: Ministry of Finance — eTax portal (財政部稅務入口網) — https://www.etax.nat.gov. tw/etwmain/tax-info/understanding/tax-knowledge/rjG7O2p\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-mixed-business-yea r-end-adjustment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: December 2026\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-01-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: December 2026\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2027-02-11@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270211 DTEND;VALUE=DATE:20270212 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q4 2026\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270215 DTEND;VALUE=DATE:20270216 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: January 2027\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270215 DTEND;VALUE=DATE:20270216 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: January 2027\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270215 DTEND;VALUE=DATE:20270216 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: January 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj. gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-03-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270310 DTEND;VALUE=DATE:20270311 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Jan–Feb 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Jan–Feb 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: February 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Jan–Feb 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Jan– Feb 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: February 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: February 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2027-04-07@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270407 DTEND;VALUE=DATE:20270408 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q1 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-04-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: March 2027\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-04-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: March 2027\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-04-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: March 2027\nSource: Ministry of Justice — Laws & Re gulations Database of the Republic of China (Taiwan) — https://law.moj.go v.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2027-05-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270510 DTEND;VALUE=DATE:20270511 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q1 2027\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-05-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270510 DTEND;VALUE=DATE:20270511 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Mar–Apr 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Mar–Apr 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: April 2027\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Mar–Apr 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Mar– Apr 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: April 2027\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-05-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: April 2027\nSource: Ministry of Justice — Laws & Re gulations Database of the Republic of China (Taiwan) — https://law.moj.go v.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270615 DTEND;VALUE=DATE:20270616 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: May 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https: //law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026 -10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270615 DTEND;VALUE=DATE:20270616 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: May 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https: //law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026 -10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270615 DTEND;VALUE=DATE:20270616 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: May 2027\nSource: Ministry of Justice — Laws & Regu lations Database of the Republic of China (Taiwan) — https://law.moj.gov. tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2027-07-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270705 DTEND;VALUE=DATE:20270706 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q2 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-07-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270710 DTEND;VALUE=DATE:20270711 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: May–Jun 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: May–Jun 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: June 2027\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: May–Jun 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: May– Jun 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: June 2027\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-07-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: June 2027\nSource: Ministry of Justice — Laws & Reg ulations Database of the Republic of China (Taiwan) — https://law.moj.gov .tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2027-08-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270810 DTEND;VALUE=DATE:20270811 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q2 2027\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-08-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: July 2027\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-08-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: July 2027\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-08-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: July 2027\nSource: Ministry of Justice — Laws & Reg ulations Database of the Republic of China (Taiwan) — https://law.moj.gov .tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-09-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270910 DTEND;VALUE=DATE:20270911 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Jul–Aug 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Jul–Aug 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: August 2027\nSource: Ministry of Just ice — Laws & Regulations Database of the Republic of China (Taiwan) — htt ps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Jul–Aug 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Jul– Aug 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: August 2027\nSource: Ministry of Just ice — Laws & Regulations Database of the Republic of China (Taiwan) — htt ps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-09-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: August 2027\nSource: Ministry of Justice — Laws & R egulations Database of the Republic of China (Taiwan) — https://law.moj.g ov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2027-10-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271005 DTEND;VALUE=DATE:20271006 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q3 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: September 2027\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2027\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-10-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.mo j.gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2027-11-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271110 DTEND;VALUE=DATE:20271111 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q3 2027\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2027-11-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271110 DTEND;VALUE=DATE:20271111 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Sep–Oct 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Sep–Oct 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: October 2027\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Sep–Oct 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Sep– Oct 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: October 2027\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-11-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: October 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj. gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2027-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: November 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2027-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: November 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2027-12-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: November 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2028-01-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280105 DTEND;VALUE=DATE:20280106 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q4 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2028-01-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280110 DTEND;VALUE=DATE:20280111 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Nov–Dec 2027\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Nov–Dec 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: December 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Nov–Dec 2027\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Nov– Dec 2027\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-mixed-business-year-end-adjustment-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 兼營營業人年終調整 — year-end apportionment adjustment for partly e xempt businesses DESCRIPTION:Businesses making both taxable and exempt supplies (兼營營業人)\, i ncluding those with dividend income from investments — banks\, insurers\, hospitals with taxable lines\, holding companies.\nPeriod: 2027\nSource: Ministry of Finance — eTax portal (財政部稅務入口網) — https://www.etax.nat.gov. tw/etwmain/tax-info/understanding/tax-knowledge/rjG7O2p\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-mixed-business-yea r-end-adjustment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: December 2027\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-01-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: December 2027\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2028-02-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280210 DTEND;VALUE=DATE:20280211 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q4 2027\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280215 DTEND;VALUE=DATE:20280216 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: January 2028\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280215 DTEND;VALUE=DATE:20280216 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: January 2028\nSource: Ministry of Jus tice — Laws & Regulations Database of the Republic of China (Taiwan) — ht tps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-02-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280215 DTEND;VALUE=DATE:20280216 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: January 2028\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj. gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2028-03-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280310 DTEND;VALUE=DATE:20280311 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Jan–Feb 2028\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Jan–Feb 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: February 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Jan–Feb 2028\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Jan– Feb 2028\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: February 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-03-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: February 2028\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj .gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2028-04-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280405 DTEND;VALUE=DATE:20280406 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q1 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-04-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: March 2028\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-04-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: March 2028\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-04-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: March 2028\nSource: Ministry of Justice — Laws & Re gulations Database of the Republic of China (Taiwan) — https://law.moj.go v.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2028-05-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280510 DTEND;VALUE=DATE:20280511 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q1 2028\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2028-05-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280510 DTEND;VALUE=DATE:20280511 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Mar–Apr 2028\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Mar–Apr 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: April 2028\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Mar–Apr 2028\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Mar– Apr 2028\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: April 2028\nSource: Ministry of Justi ce — Laws & Regulations Database of the Republic of China (Taiwan) — http s://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 20 26-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-05-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: April 2028\nSource: Ministry of Justice — Laws & Re gulations Database of the Republic of China (Taiwan) — https://law.moj.go v.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280615 DTEND;VALUE=DATE:20280616 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: May 2028\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https: //law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2026 -10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280615 DTEND;VALUE=DATE:20280616 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: May 2028\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https: //law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2026 -10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-06-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280615 DTEND;VALUE=DATE:20280616 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: May 2028\nSource: Ministry of Justice — Laws & Regu lations Database of the Republic of China (Taiwan) — https://law.moj.gov. tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2028-07-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280705 DTEND;VALUE=DATE:20280706 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q2 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2028-07-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280710 DTEND;VALUE=DATE:20280711 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: May–Jun 2028\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: May–Jun 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: June 2028\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: May–Jun 2028\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: May– Jun 2028\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: June 2028\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-07-17@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: June 2028\nSource: Ministry of Justice — Laws & Reg ulations Database of the Republic of China (Taiwan) — https://law.moj.gov .tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-quarterly-payment-2028-08-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280810 DTEND;VALUE=DATE:20280811 SUMMARY:Taiwan: 查定課徵營業人繳納營業稅 — quarterly payment by assessed small busines ses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000)\, including online sellers and crea tors below that level.\nPeriod: Q2 2028\nSource: Ministry of Finance — eT ax portal (財政部稅務入口網) — https://www.etax.nat.gov.tw/etwmain/tax-info/under standing/tax-knowledge/rjG7O2p\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-qua rterly-payment TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-08-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280815 DTEND;VALUE=DATE:20280816 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: July 2028\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-08-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280815 DTEND;VALUE=DATE:20280816 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: July 2028\nSource: Ministry of Justic e — Laws & Regulations Database of the Republic of China (Taiwan) — https ://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 202 6-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-08-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280815 DTEND;VALUE=DATE:20280816 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: July 2028\nSource: Ministry of Justice — Laws & Reg ulations Database of the Republic of China (Taiwan) — https://law.moj.gov .tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-einvoice-blank-numbers-2028-09-10@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280910 DTEND;VALUE=DATE:20280911 SUMMARY:Taiwan: 空白未使用電子發票字軌號碼存證 — upload of blank (unused) e-invoice numbe rs DESCRIPTION:Every business issuing electronic uniform invoices: the unused invoice numbers from each two-month allocation\, and the head-office/bra nch allocation of number tracks. Where a head office allocates tracks to its branches\, the head office uploads for them.\nPeriod: Jul–Aug 2028\nS ource: Ministry of Finance — Laws and Regulations Retrieving System (財政部主 管法規查詢系統) — https://law-out.mof.gov.tw/Download.ashx?FileID=52119&id=GL011 540&type=LAW\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-einvoice-blank-num bers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-two-monthly-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 (Forms 401 / 403 / 404) — two-monthly DESCRIPTION:Every business that files business-tax returns under Article 3 5 of the Business Tax Act\, whether or not it made sales in the period — VAT-method businesses on Forms 401 and 403\, and non-VAT-method filers su ch as banks\, insurers and other financial businesses on Form 404 — unles s approved to file monthly.\nPeriod: Jul–Aug 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: August 2028\nSource: Ministry of Just ice — Laws & Regulations Database of the Republic of China (Taiwan) — htt ps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-foreign-e-services-two-monthly-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 境外電商 business-tax return — foreign suppliers of electronic services DESCRIPTION:Foreign businesses with no fixed place of business in Taiwan t hat sell electronic services to individuals in Taiwan and are registered because those sales exceed NT$600\,000 a year.\nPeriod: Jul–Aug 2028\nSou rce: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340 080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-foreign-e-services -two-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-reverse-charge-foreign-services-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 購買國外勞務營業稅 — business tax on services bought from foreign s ellers (Form 408 / return column 74) DESCRIPTION:Buyers of services from foreign businesses with no fixed place of business in Taiwan who are not wholly entitled to credit it: exempt b usinesses such as banks and schools\, partly exempt (mixed) businesses fo r the non-creditable share\, non-profits and public bodies.\nPeriod: Jul– Aug 2028\nSource: Ministry of Justice — Laws & Regulations Database of th e Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.asp x?pcode=G0340080\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-reverse-charge-for eign-services TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: August 2028\nSource: Ministry of Just ice — Laws & Regulations Database of the Republic of China (Taiwan) — htt ps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified: 2 026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-09-15@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20280915 DTEND;VALUE=DATE:20280916 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: August 2028\nSource: Ministry of Justice — Laws & R egulations Database of the Republic of China (Taiwan) — https://law.moj.g ov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-small-business-input-vouchers-2028-10-05@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20281005 DTEND;VALUE=DATE:20281006 SUMMARY:Taiwan: 查定課徵營業人申報進項憑證 — input-voucher filing by assessed small bus inesses DESCRIPTION:Small businesses whose business tax is assessed by the tax off ice (monthly sales under NT$200\,000) and which want the 10% input-tax cr edit against their assessed tax.\nPeriod: Q3 2028\nSource: Ministry of Ju stice — Laws & Regulations Database of the Republic of China (Taiwan) — h ttps://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340081\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-small-business-inp ut-vouchers TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-401-monthly-zero-rated-2028-10-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20281016 DTEND;VALUE=DATE:20281017 SUMMARY:Taiwan: 營業人銷售額與稅額申報書 — monthly option for zero-rated sellers DESCRIPTION:Businesses making zero-rated sales (exports\, sales to bonded zones and similar) that have applied and been approved to file monthly in stead of every two months.\nPeriod: September 2028\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-401-monthly-zero-r ated TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-commodity-tax-monthly-2028-10-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20281016 DTEND;VALUE=DATE:20281017 SUMMARY:Taiwan: 貨物稅計算稅額申報書 — commodity tax return and payment DESCRIPTION:Manufacturers in Taiwan of goods subject to commodity tax — ru bber tyres\, cement\, beverages\, flat glass\, oil and gas\, electrical a ppliances and vehicles — for goods leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2028\nSource: Ministry of J ustice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340076\nLast verified : 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-commodity-tax-mont hly TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:tw-tobacco-alcohol-tax-monthly-2028-10-16@lookuptax.com DTSTAMP:20261015T000000Z DTSTART;VALUE=DATE:20281016 DTEND;VALUE=DATE:20281017 SUMMARY:Taiwan: 菸酒稅計算稅額申報書 — tobacco and alcohol tax return and payment DESCRIPTION:Manufacturers in Taiwan of tobacco products and alcoholic beve rages\, for products leaving the factory. Imports are taxed by Customs at the border.\nPeriod: September 2028\nSource: Ministry of Justice — Laws & Regulations Database of the Republic of China (Taiwan) — https://law.mo j.gov.tw/LawClass/LawAll.aspx?pcode=G0330010\nLast verified: 2026-10-15 URL:https://lookuptax.com/compliance-calendar/taiwan#tw-tobacco-alcohol-ta x-monthly TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR