Taiwan: Taiwan Business Tax: Air Conditioner Installation Fees Must Be Invoiced and Reported for VAT
On 26 August 2026, the NTBT clarified that business operators selling air conditioners and charging separate installation fees must issue uniform invoices for the total consideration (goods plus services) and report the full amount for Value-Added Tax (VAT) purposes. This guidance addresses common industry practice of separately stating installation charges without proper invoicing. Key Takeaways
