Mail-Order (E-Commerce) Business Report

Procedure

Procedure

1. 01

   1. Check whether the report is required: Reporting is the rule, but a business with fewer than 50 mail-order transactions in the previous year or a simplified taxpayer need not report. Transactions with withdrawn orders are not counted. A business outside the exemption must report.

2. 02

   2. Prepare the report items and purchase safety confirmation: The report states the trade name, address, telephone number, email address, internet domain name and host server location. A seller that takes payment before consumers receive the goods also submits a purchase safety service confirmation or an escrow service confirmation.

3. 03

   3. Report to the local city, county or district office: Submit the report to the city, county or district office of the main office; it can also be filed online through Government24. The business registration certificate and corporate registry certificate are checked by the office through administrative information. If the domain and host server location cannot be stated in a new report, supplement them within 30 days of receiving the certificate.

4. 04

   4. Receive the certificate and display business information: After processing, the mail-order business report certificate is issued. The sales page must display the business identity information, including the trade name, representative, address, telephone number and report number, and failing to do so is subject to an administrative fine.

5. 05

   5. Change, suspension and closure reports: If the trade name, address, telephone number, email address, domain or host server location changes, file a change report with proof within 15 days of the change. Report suspension, closure or resumption after suspension in advance, and attach the previous certificate to a closure report.

Filing route

Filing route

Deadlines & processing notes

Deadlines & processing notes

Fees & official charges

Fees & official charges

Included in the basic fee — Initial document review, required-document guidance, basic form preparation, one filing support and responses to up to two supplement requests.

Conditional success fee — For this service, any conditional success fee may be separately agreed within the lawful service scope and stated in a written engagement agreement. No outcome is guaranteed.

Displayed amounts are starting estimates, not statutory or standard rates. The final fee is confirmed after consultation and document review in the engagement agreement. Government fees and actual expenses may change.

Basic documents

Basic documents

A business that was exempt can become subject to reporting if its transactions increase or it becomes a general taxpayer. For goods that need a separate sales business report by item, such as health functional foods or medical devices, the mail-order report alone does not allow sales.