Taiwan e-invoice live reporting - eGUI

Taiwan mandated online Government Uniform Invoices (GUIs) at the start of 2019. This includes non-resident VAT registered businesses.

The government issues VAT registered businesses with GUI numbers every two months. These are based on:

• Type of invoice (B2B; B2C; or Cash Register);
• Location of the business; and
• Month of issuance. There is a paper version, which are printed by the state, and physically delivered to businesses for their completion and issuance. However, paper-based GUI's are only available to businesses registered prior to 2017, and are being phased out.

The online upload deadlines for eGUIs vary:

• B2C: 2 days after the issuance of the invoice
• B2B: 7 days after the issuance of the invoice

GUI's may be submitted directly to the tax authorities in two ways:

1. Directly on the Ministry of Finance's platform
2. Via an approved outsourcing e-invoice processor

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