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| Exhibitors' VAT Refund System |
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財政部台灣省南區國稅局
 外國廠商來我國從事參展等商務活動依互惠規定得申請退還加值型營業稅之國家(地區)一覽表
List of Countries/Areas with which Taiwan Offers Reciprocal Benefits to Foreign Exhibitors to Apply for VAT Refunds
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| 新聞稿 Press Releases |
- 加值型及非加值型營業稅法第7條之1修正案經 總統公布
An augmentation to Article 7-1 of the “Value-Added and Non-Value-Added Business Tax Act” was promulgated by the President
- 99年7月1日施行外國之事業、機關、團體、組織在我國境內從事參加展覽等商務活動支付加值型營業稅得互惠退稅制度
The system of refund for foreign enterprises, institutions, organizations, or associations purchasing goods or services eligible for VAT for participating in such business activities as exhibitions, etc. within the territory of the ROC, based on the principal of reciprocity will be enforced on July 1, 2010
- 自99年7月1日起，我國廠商及德國廠商互赴對方國從事參加展覽等商務活動支付之加值型營業稅，得依對方國之稅法規定申請退稅
Starting from July 1, 2010, Taiwan and German firms purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan or Germany, based on the principal of reciprocity, may qualify for a VAT refund in accordance with local tax laws
- 自99年11月18日起，我國廠商及斯洛維尼亞廠商互赴對方國從事參加展覽等商務活動支付之加值型營業稅，得依對方國之稅法規定申請退稅
Firms of Taiwan and Slovenia purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan or Slovenia, based on the principle of reciprocity, may qualify for a VAT refund in accordance with local tax laws from 18 November 2010
- 自99年7月1日起，我國廠商及瑞士廠商互赴對方國從事參加展覽等商務活動支付之加值型營業稅，得依對方國之稅法規定申請退稅
Starting from 1 July , 2010, Taiwan and Swiss firms purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan or Switzerland, based on the principle of reciprocity, may qualify for a VAT refund in accordance with local tax laws
- 基於互惠原則，澳大利亞等8國廠商來我國從事參加展覽等商務活動支付之加值型營業稅，得申請退稅
Starting from 1 July, 2010, the firms of eight countries purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan, based on the principle of reciprocity, may qualify for a VAT refund
- 基於互惠原則，比利時廠商來我國從事參加展覽等商務活動支付之加值型營業稅，得申請退稅
Starting from 1 January, 2011, the firms of Belgium purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan, based on the principle of reciprocity, may qualify for a VAT refund
- 我國廠商及德國等19個國家廠商赴對方國家從事參加展覽等商務活動支付之加值型營業稅，得依互惠規定申請退稅
The firms of Taiwan and 19 countries（areas） purchasing goods and services eligible for VAT for the purpose of engaging in exhibitions or temporary business activities in Taiwan or the 19 countries（areas）, based on the principle of reciprocity, may qualify for a VAT refund in accordance with local tax laws
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| 法令規定 Related Laws & Regulations |
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| 作業須知 Guidelines |
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| 申請書線上建檔(連結稅務入口網) |
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| 申請書表 Application and Relevant Attachments |
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| 答客問 Q&A |
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我國廠商赴外國參展向參展國申辦互惠退還加值型營業稅訊息
Information on Reciprocial Benefits Offered to Taiwan Exhibitors' Applying
for VAT Refunds |
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| 其他事項 Other items |
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稅籍證明樣本( Sample of Certificate of Business Tax Status):
- 專供赴德國參展退稅使用(Feeds specially the use for Germany VAT Refund)
- 赴其他國家參展退稅使用(Other use for VAT Refund )
財政部新聞稿-稽徵機關核發供赴德國及其他國家參展等商務活動申請退稅用之營業稅稅籍證明及其適用規定 |
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