---
title: 'Changing a company address in Taiwan: registration, tax registration, documents and deadlines (2026)'
url: https://joelin.cc/en/p/9571
source: https://joelin.cc/en/p/9571
lang: en
pubDate: '2026-10-28'
date_modified: '2026-10-28'
description: 'Moving a Taiwan company or business takes two filings: the registration change, then tax registration within 15 days. Steps, NT$700–1,000 fees and penalties.'
schema_type: BlogPosting
author: joe
entity_ids:
author: https://me.joelin.cc/#joe
ai_role: ai_only
translation_assistant: caddy
ai_credit: 'AI-assisted translation and editing: Caddy (AI)'
faq:
- q: When a company moves, does it change its company registration first or its tax registration first?
a: A company first registers the change of its address (place of business), then applies to change its tax registration within 15 days of the approval date. For a change of address, the tax registration application goes to the competent tax collection authority for the new location, not back to the National Taxation Bureau (國稅局) for the old address. Sole proprietorships and partnerships use different forms, but they should not update only the business registration and forget the tax registration either.
- q: Does moving a company require a new Unified Business Number?
a: An ordinary change of a company's or business's address is not the same as setting up a new company, and the Unified Business Number (統一編號) does not change; do not confuse "changing the address" with "re-establishing the company". If you are also changing the type of organization, branches, special permits or other registered items at the same time, confirm each item with the authority handling the application.
- q: When leaving a borrowed registered address, should I terminate the contract first or change the address first?
a: First make sure the new address can be registered and that you can obtain the documents for it, then arrange the registration and tax registration changes. Keep enough time at the old address for mail handling and handover. Terminating first and then looking for a new address is the order most likely to leave government notices and bank letters undelivered.
- q: Why does Taipei require a pre-check before a company changes its address?
a: Taipei City runs a business premises pre-inquiry (營業場所預先查詢) for changes of company or business address. It confirms that the new address and your business items comply with land-use zoning and building management rules. Its purpose is to stop you from signing a lease and only then finding out the address cannot be registered; it is not an optional extra formality.
- q: If I only move within the same district, do I still need to file a change?
a: Yes. When the address changes, the company/business registration and the tax registration must both be updated. Whether you stay within the same tax office's jurisdiction only affects who handles the case and whom you deal with afterwards; it is not a reason to skip the application.
- q: What do companies most often forget to update after moving?
a: Approval of the company registration change does not update every other system automatically. The six most commonly missed are bank records, invoice and e-invoice settings, the Labor Insurance and National Health Insurance insured-unit records, import/export or special-permit registrations, client contracts and the website, and mail collection and forwarding at the old address.
- q: Where do I apply to change a company address?
a: For a company, it depends on paid-in capital and location. A company with paid-in capital of less than NT$500 million located in a special municipality applies to that city government; one located outside the special municipalities applies to the Administration of Commerce, Ministry of Economic Affairs (經濟部商業發展署). Large companies, such as those with NT$1 billion or more, also apply to the Administration of Commerce. Sole proprietorships and partnerships apply to the city or county government where the business is located. The tax registration change always goes to the National Taxation Bureau for the new address. For in-person filing, you can submit at any nearby service counter and it will be forwarded.
- q: Can I change a company address online?
a: Yes. The Ministry of Economic Affairs' one-stop online application service for companies and businesses accepts change registrations for both, and the government fee is lower online than on paper. For a company change registration it is NT$1,000 on paper and NT$700 online.
- q: What if the Taipei business premises pre-inquiry fails?
a: If the result does not comply with urban planning or building management rules, the city government will ask you, within a set period, to choose another compliant address or remove the non-compliant business items and check again. The period is 7 days for a business and 20 days for a company. That is why it is best to check before signing the new lease.
- q: What happens if a company delays changing its address?
a: If the tax registration is not changed as required, besides ordering you to complete it within a set time, the National Taxation Bureau can impose a fine of not less than NT$1,500 and not more than NT$15,000, and can fine you again for each further failure after the deadline. If you have moved away from the original address for more than six months without applying for the change, and still do not file after notification, the tax collection authority can revoke the tax registration. And if the company registration is not changed, the new address cannot be asserted against third parties.
translation_of: /p/9571
---
# Changing a company address in Taiwan: registration, tax registration, documents and deadlines (2026)
When a company moves, the thing most likely to go wrong is not moving the desks. It is assuming the job is done once the company registration has been changed.
In fact, an address change involves at least two separate registrations: the **company/business registration** and the **tax registration**. The first determines the address shown in the official commercial registry; the second determines which tax office jurisdiction the National Taxation Bureau (國稅局) assigns your business records, filings and official notices to. Miss either one and you get the most troublesome gap: the old address no longer receives official mail, while the new address has not yet taken over the tax registration.
This is a practical guide for **an existing company or business (行號, a sole proprietorship or partnership) moving to a new address**. The conclusion first: **confirm the new address can be registered and obtain the documents for it → change the company/business address registration → change the tax registration within the deadline → finally update bank, invoice and public-facing details together.**
If you are still choosing a new address or considering a borrowed registered address, start with the [complete guide to registering a company at a borrowed address](/en/p/9326). If you are moving from a physical office to an address-only service, first check [how to choose a virtual office](/en/p/9424).
---
## 1. First, be clear: a company address change is not a single field
When people talk about a "company address change", they usually mean three things mixed together:
| Item | Authority | Why it matters |
| --- | --- | --- |
| The company's or business's registered address | The company registration authority, or the local city/county government for a business | The address in public commercial registry data and the company's basic registration |
| The tax registration address | The competent tax collection authority (National Taxation Bureau) for the new address | Which office handles your business tax and sends you official notices |
| Bank, invoice, Labor and National Health Insurance, contract and website details | Each service provider or platform | Customers, banks and government must not see contradictory addresses |
For a **company**, the Regulations Governing Company Registration (公司登記辦法) require, in principle, an application within 15 days of the address change; after the company change registration is completed, the Ministry of Finance states that the tax registration change must be filed within 15 days of the approval date. Both deadlines are clear in the [Regulations Governing Company Registration](https://law.moea.gov.tw/LawContent.aspx?id=FL011312) and on the [Ministry of Finance's eTax portal](https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/business-tax/collection-prcedure/NQkQKB2).
A **sole proprietorship, partnership or small studio** is not a company. The forms and the receiving authority differ, but a change of address still requires both a business registration change and a tax registration change. Do not treat a business (行號) as a company and copy the company forms just because it is run by one person.
### Where to apply: which authority handles what
| Organization | Where to apply |
| --- | --- |
| A company with paid-in capital of less than NT$500 million located in Taipei, New Taipei, Taoyuan, Taichung, Tainan or Kaohsiung | The government of that special municipality (in Taipei, the Department of Commerce; in the other five cities, usually the Economic Development Bureau) |
| A company with paid-in capital of less than NT$500 million located outside the six special municipalities; or a non-public company with paid-in capital of NT$500 million or more but less than NT$1 billion | Administration of Commerce, Ministry of Economic Affairs (經濟部商業發展署), Nantou office |
| A company with paid-in capital of NT$1 billion or more, or a public company with paid-in capital of NT$500 million or more | Administration of Commerce, Ministry of Economic Affairs |
| A sole proprietorship or partnership | The special municipality or city/county government where the business is located |
| Tax registration change (both companies and businesses) | The National Taxation Bureau for the new address (the competent tax collection authority of the place moved to) |
The table covers ordinary domestic companies. Companies inside Export Processing Zones, Science Parks and Agricultural Science and Technology Parks have their own receiving authorities. If your move crosses one of these lines, for example from New Taipei into Taipei, the competent authority may change too; before filing, check the [Commerce and Industry Registration portal (全國商工行政服務入口網)](https://gcis.nat.gov.tw/mainNew/subclassNAction.do?method=getFile&pk=3) or call the receiving authority. For in-person filing you do not need to go to the competent authority itself: you can submit at any nearby service counter and it will be forwarded.
---
## 2. The right order for moving a company: prepare the new address before filing
```mermaid
flowchart TD
A[0 Before signing:
new address can be
registered, zoning allows] --> B[1 Change the company or
business address
registration authority /
local government]
B --> C[2 Within 15 days of approval:
change tax registration
at the new tax office]
C --> D[After the move: update
the places people forget
see section 4]
```
### 0. Before signing, confirm the new address can be used
A new address is not automatically registrable just because the landlord says so. Confirm at least four things first:
1. **Whether the building's use matches your business items.** Specially licensed businesses, food and beverage, medical services and warehousing often have their own premises requirements; a pure office and a business that receives customers cannot be treated the same.
2. **Whether you can obtain the registration documents.** If you own the property, prepare proof of ownership. If you rent or use a borrowed address, obtain a consent letter from the property owner, or a lease that states the premises may be used for company/business registration. This is not a bonus from the business center; it is the core of the application.
3. **How mail collection and termination at the old address will be handed over.** Ask until what date mail will be received or forwarded, who signs for registered mail, and how early termination and the deposit are handled. Do not wait until the new address is approved to discover that nobody is receiving official notices at the old one.
4. **In Taipei, do the business premises pre-inquiry first.** To change a company's or business's address in Taipei, you should first check that the new address and your business items comply with urban planning and building management rules, and attach a compliant result to the application. [Taipei City's explanation of address changes](https://tcooc-co.gov.taipei/cp.aspx?n=4aa3af59a88b94d6&s=E8EDC19E59269697) is the place to start.
If the result is non-compliant, the city government will ask you, within a set period, to choose another compliant address or remove the non-compliant business items and check again: 7 days for a business and 20 days for a company (point 6 of the [Taipei City operating directions for the business premises inquiry assistance service (臺北市營業場所協助查詢服務作業須知)](https://laws.gov.taipei/law/LawSearch/LawPrint/FL080687?type=0)). The period is short, which is another reason to check before signing a new lease.
This step looks slow but actually saves the most time. If the address turns out to be unusable, the company change, tax registration, bank records and business cards would all have to be redone.
### 1. Change the company or business address registration
The common core for companies and businesses is "application form + proof of the right to use the new address", but the attachments differ by organization:
| Organization | Usual application route | Common documents for the new address |
| --- | --- | --- |
| Limited company / company limited by shares | Apply to the company registration authority for a change of address | Application form, change registration form, and any resolution or amendment documents required by the company type or articles of incorporation; proof of use of the new address |
| Sole proprietorship, partnership or studio | Apply to the special municipality or city/county government where the business is located for a business change registration | Application form and proof of ownership of the new building; if you are not the owner, add the owner's consent letter or a lease that permits registration |
The Regulations Governing Applications for Business Registration (商業登記申請辦法) spell out that a change of address requires proof of ownership of the new building and, where the applicant is not the owner, a consent letter or lease; partnerships must also consider the partners' consent or the partnership agreement. [The official text is here](https://law.moea.gov.tw/LawContent.aspx?id=FL048375).
For budgeting, start with the government registration fee only, and do not mix it with agency fees, moving companies or business-center termination penalties. A general company change registration is NT$1,000 on paper or at the counter, reduced to NT$700 online; a business change registration is NT$1,000, or NT$800 online. The actual case type, city or county, and fee exemptions are determined by the receiving authority; for example, an address change caused by house-number renumbering is exempt from the fee. The [fee table of the one-stop online application service](https://onestop.nat.gov.tw/oss/web/Show/workFlow%5FT.do) has the current figures. (Regulations and fees checked on 13 October 2026.)
There are two ways to file:
- Online: the Ministry of Economic Affairs' "One-Stop Online Application for Companies, Businesses and Limited Partnerships" (公司與商業及有限合夥一站式線上申請作業) accepts change registrations for companies and businesses, with lower fees than paper filing.
- In person: you can submit at any nearby service counter; you do not need to go to the competent authority itself.
A business moving from one city or county to another is a different type of case (a cross-county relocation), with different forms and handling from a move within the same city or county. Confirm with the government of the city or county where the new address is located before filing.
Review time varies by authority and by case, and any request for supplementary documents makes it longer. This article does not give a fixed number of days; follow the receiving authority's announcements. In practice, using the timeline in section 6 below as your schedule is more reliable than waiting for a promised number of days.
### 2. After the company registration is approved, change the tax registration
This is the step most often missed. For **companies**, the Ministry of Finance states clearly that after the company change registration is completed, the tax registration change must be filed within 15 days. For changes to a business entity's tax registration in general, the rule is also 15 days from the event; **a change of address is filed with the competent tax collection authority of the place moved to**, not with the National Taxation Bureau for the old address. You can check this against the [Ministry of Finance's Q&A on relocation](https://www.etax.nat.gov.tw/etwmain/tax-info/innotative-tax-e-reference/startup/taxation-regisitration/N5wQnkV).
The real distinction here is not "same city or different city", but **which competent tax collection authority's jurisdiction the new address falls under**:
* **Moving within the same jurisdiction**: the contact point and the office you deal with usually stay the same, but you must still formally apply for the change. Do not read "same district" as "no filing needed".
* **Moving across jurisdictions**: file with the National Taxation Bureau for the new location. Follow-up document requests, audits and official notices are all handled by the new jurisdiction.
* **Moving across cities or counties**: in addition to the new jurisdiction, plan even earlier for mail collection at the old address, documents for the new address and the switchover of bank records, so that the same invoice, contract or account record does not show inconsistent addresses before and after.
If you are moving from a borrowed address to a physical office, or from a physical office to a borrowed address, the address change itself is no simpler. The only difference is whether the documents for the new address, on-site mail collection and handling of inspections can carry over without a gap.
If your concern is no longer "how to move" but "I have already left the old address without updating it in time; will the National Taxation Bureau target me?", do not guess here. Go directly to the compliance risks and self-protection checklist in [Is a registered address service legal in Taiwan, and will the tax bureau target you?](/en/p/9554).
---
## 3. Three common types of move and how they differ
### Scenario 1: changing offices within the same district
This is the easiest one to underestimate. You may feel that moving one street over does not change your tax office, and so postpone it; but the company/business registration and the tax registration address are still two things that must be updated. The process is the same: confirm the new address can be registered first, then change the address registration and the tax registration.
### Scenario 2: moving from a physical office to a borrowed address or virtual office
This is the most common case when a small team downsizes or goes remote. Three things need to be settled in advance:
* whether the new provider supplies registration documents such as a property-use consent letter;
* the new address's rules for mail notifications, signing for registered mail and forwarding;
* early termination of the old office lease, the deposit and the last date for receiving mail.
Do not just compare plans at NT$2,000 or NT$3,000 a month. Once the company has moved, the truly expensive situation is when National Taxation Bureau or bank documents are sent to the old address and nobody is there to deal with them anymore. Before choosing a new address, work through [the seven questions to ask about a virtual office](/en/p/9424) one by one.
### Scenario 3: moving from a borrowed address to a physical office
This usually means the team has grown and needs fixed desks, a place to meet visitors or room for equipment. Besides the change procedure, confirm the zoning of the new address, whether a pre-inquiry is required, and whether the registered address and the actual place of business are the same. If you are still comparing a one-person office, a small sublet and a whole-floor lease, go back to [types of office rental in Taipei and market rates](/p/9329) (in Chinese) to decide whether you need space or just an address.
---
## 4. Do not stop at the registration: the six things most often missed after a move
Approval of the company registration change will not update all your other records for you. Work through this table line by line:
| Item | Why it must be changed | What is most easily missed |
| --- | --- | --- |
| Bank records | Banks use it for notices, credit and KYC on the corporate account | Updating only the online banking contact address, not the company's basic details |
| Invoice and e-invoice settings | The address appears in invoice details or system records | Old letterheads and quotation templates still showing the old address |
| Labor Insurance, National Health Insurance and Labor Pension insured unit | With employees, the insured-unit details must match | Getting the company registration right but forgetting the HR side |
| Import/export, special permits or records with other authorities | Some industries have separate registrations or permits | Assuming the company registration automatically syncs to every system |
| Client contracts, quotations, business cards and website | The public address is trust and delivery information | Website footer, Google Business Profile, old PDFs |
| Mail collection and forwarding at the old address | Official notices, tax bills and bank letters may still be in transit | Stopping mail collection the day the contract ends, with no handover period |
The corporate bank account deserves particular attention. Account opening, changes and credit relationships are sensitive to address consistency. If you are dealing with a company account, read [practical notes on banks for opening a company account](/p/730) (in Chinese) before and after the move, so that the registration approval date, the date the bank updates its records and the date mail actually arrives do not conflict.
---
## 5. Haven't found a new address yet? Confirm these four things first
Many people searching for "company relocation" have not yet settled on a new address. Whether you rent a physical office or use a business center's address for registration, confirm the following before signing:
1. Whether the address can be used to register your business items: in Taipei, do the business premises pre-inquiry first; elsewhere, check the building's use with the receiving authority or the landlord.
2. Whether the other party can provide a property owner's consent letter, or a lease stating that the premises may be used for company registration: this is a required filing document.
3. How mail is handled: who signs for official notices from the National Taxation Bureau and courts and for registered bank mail, how quickly you are notified, and what forwarding costs.
4. The total cost for the first year: monthly versus annual payment, deposit, whether tax is included, and how early termination is calculated.
To see which business centers operate in an area and which state that they support company registration, you can start with the [registered business address listings](https://flexspace.joelin.cc/en/address-registration/) on FlexSpace Taiwan (台灣商務中心資訊站, a business center directory run by Joe); for Taipei, go straight to the [list of business centers in Taipei City](https://flexspace.joelin.cc/address-registration/taipei/) (in Chinese). The list is only a starting point; you still need to ask each provider about the four points above. For comparing costs, see [how business center address registration fees are calculated](/p/9591) (in Chinese); for the address documents a newly established company needs, see [how to choose a company registration address](/p/9913) (in Chinese).
---
## 6. A practical timeline for a company address change
Treat "15 days" as the final deadline, not as your working schedule. A safer approach:
| When | What to do |
| --- | --- |
| Before signing for the new address | Check the address against your business items, confirm a consent letter or lease can be provided, and work out termination costs and mail handover for the old lease |
| Once the new address is confirmed | Prepare the company or business change forms; in Taipei, complete the business premises pre-inquiry first |
| After the company/business registration is approved | Immediately apply to the competent tax collection authority of the new location to change the tax registration; do not wait until the last week |
| After filing the tax registration change | Update bank, invoice, HR, import/export or special-permit records, contracts, the website and business cards |
| Around the time you leave the old address | Confirm the last date for receiving mail and how registered mail and forwarding are handled; keep a handover record |
Where professional help is really needed is not outsourcing every step, but when you face corporate resolutions, special permits, cross-border matters or complex tax issues. For an ordinary one-person company or small business, splitting the work along this timeline involves far less back-and-forth than "waiting until everything has moved and then asking the bookkeeper".
### What happens if you delay
- Tax registration not changed within the deadline: besides ordering you to complete it within a set time, the National Taxation Bureau can impose a fine of not less than NT$1,500 and not more than NT$15,000, and can fine you again for each further failure after the deadline (Article 46 of the [Value-added and Non-value-added Business Tax Act (加值型及非加值型營業稅法)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340080)).
- Left the old address long ago without filing: if you have moved away from the original address for more than six months without applying for the change, and still do not file after notification by the tax collection authority, the authority can revoke the tax registration (Article 11 of the Regulations Governing Tax Registration (稅籍登記規則)).
- Company registration not changed: a registered matter that has changed but has not been registered as changed cannot be asserted against third parties (Article 12 of the Company Act (公司法)). In contracts, litigation or service of official documents, the other party can insist that the old registered address applies.
One more frequently asked point: applying to change the tax registration because of a change of business address does not require you to pay off outstanding tax or provide security first (proviso to Article 30, paragraph 2 of the Business Tax Act).
---
## 7. Frequently asked questions
### When a company moves, does it change its company registration first or its tax registration first?
A company first registers the change of its address (place of business), then applies to change its tax registration within 15 days of the approval date. For a change of address, the tax registration application goes to the competent tax collection authority for the new location, not back to the National Taxation Bureau (國稅局) for the old address. Sole proprietorships and partnerships use different forms, but they should not update only the business registration and forget the tax registration either.
### Does moving a company require a new Unified Business Number?
An ordinary change of a company's or business's address is not the same as setting up a new company, and the Unified Business Number (統一編號) does not change; do not confuse "changing the address" with "re-establishing the company". If you are also changing the type of organization, branches, special permits or other registered items at the same time, confirm each item with the authority handling the application.
### When leaving a borrowed registered address, should I terminate the contract first or change the address first?
First make sure the new address can be registered and that you can obtain the documents for it, then arrange the registration and tax registration changes. Keep enough time at the old address for mail handling and handover. Terminating first and then looking for a new address is the order most likely to leave government notices and bank letters undelivered.
### Why does Taipei require a pre-check before a company changes its address?
Taipei City runs a business premises pre-inquiry (營業場所預先查詢) for changes of company or business address. It confirms that the new address and your business items comply with land-use zoning and building management rules. Its purpose is to stop you from signing a lease and only then finding out the address cannot be registered; it is not an optional extra formality.
### If I only move within the same district, do I still need to file a change?
Yes. When the address changes, the company/business registration and the tax registration must both be updated. Whether you stay within the same tax office's jurisdiction only affects who handles the case and whom you deal with afterwards; it is not a reason to skip the application.
### What do companies most often forget to update after moving?
Approval of the company registration change does not update every other system automatically. The six most commonly missed are bank records, invoice and e-invoice settings, the Labor Insurance and National Health Insurance insured-unit records, import/export or special-permit registrations, client contracts and the website, and mail collection and forwarding at the old address.
### Where do I apply to change a company address?
For a company, it depends on paid-in capital and location. A company with paid-in capital of less than NT$500 million located in a special municipality applies to that city government; one located outside the special municipalities applies to the Administration of Commerce, Ministry of Economic Affairs (經濟部商業發展署). Large companies, such as those with NT$1 billion or more, also apply to the Administration of Commerce. Sole proprietorships and partnerships apply to the city or county government where the business is located. The tax registration change always goes to the National Taxation Bureau for the new address. For in-person filing, you can submit at any nearby service counter and it will be forwarded.
### Can I change a company address online?
Yes. The Ministry of Economic Affairs' one-stop online application service for companies and businesses accepts change registrations for both, and the government fee is lower online than on paper. For a company change registration it is NT$1,000 on paper and NT$700 online.
### What if the Taipei business premises pre-inquiry fails?
If the result does not comply with urban planning or building management rules, the city government will ask you, within a set period, to choose another compliant address or remove the non-compliant business items and check again. The period is 7 days for a business and 20 days for a company. That is why it is best to check before signing the new lease.
### What happens if a company delays changing its address?
If the tax registration is not changed as required, besides ordering you to complete it within a set time, the National Taxation Bureau can impose a fine of not less than NT$1,500 and not more than NT$15,000, and can fine you again for each further failure after the deadline. If you have moved away from the original address for more than six months without applying for the change, and still do not file after notification, the tax collection authority can revoke the tax registration. And if the company registration is not changed, the new address cannot be asserted against third parties.
---
## Conclusion: moving address is not an admin chore, it is a risk handover
At its core, a company address change hands "the legal place of business, the tax jurisdiction, and actual mail collection and public-facing details" over from the old address to the new one, completely. The safest order fits in four lines: **make sure the new address is usable, change the company or business registration first, connect the tax registration within the deadline, and do not let mail collection at the old address lapse.**
If you have not yet decided on a new address, go back to the [complete guide to registering a company at a borrowed address](/en/p/9326); if your real question is whether a one-person company like yours needs to move at all, read the [overview of setting up and running a one-person company](/p/9331) (in Chinese).
## Notes and disclaimer
This article is a personal research note, not investment or financial advice. All figures are given with their checking date and source; please recheck the latest official notices before citing them.
Sources: Chinese original first published 2026-08-07; original last updated 2026-10-13 (regulations and government fees rechecked on 2026-10-13). Applies to companies and businesses already registered in Taiwan.
AI-assisted translation and editing: Caddy (AI)
[Original article](/p/9571)