E-invoicing in Taiwan

Electronic invoicing is mandatory for business-to-government (B2G) transactions in Taiwan. 

Suppliers issuing invoices to government agencies, public institutions, and state-owned entities must issue invoices using Taiwan’s government-controlled uniform invoice system. Only invoices issued in approved formats (paper uniform invoices or electronic uniform invoices) are considered valid for tax and payment purposes. 

Taiwan does not use the Peppol network. Instead, e-invoicing operates through a centralised platform overseen by the Ministry of Finance (MOF), with invoices reported to the National Taxation Bureau (NTB). 

Taiwan operates a mandatory uniform invoicing regime for business-to-business (B2B) transactions.
 

•  All VAT-registered businesses must issue uniform invoices for taxable supplies. 
• Uniform invoices may be issued in paper or electronic form, depending on the business’s approval status. 
• Electronic uniform invoices (eGUI/e-invoice) are widely adopted and strongly encouraged by the tax authorities. 
• Traditional commercial invoices, PDFs, or non-approved electronic documents do not satisfy VAT compliance requirements unless accompanied by a valid uniform invoice. 
   

Electronic uniform invoices must be: 
 

• Issued using MOF-approved systems or service providers 
• Transmitted to the tax authorities for validation and reporting 
• Retained in accordance with statutory record-keeping rules 

Electronic invoicing is also mandatory for business-to-consumer (B2C) transactions in Taiwan. 

• Retail and consumer sales must be supported by uniform invoices. 
• Businesses may issue electronic uniform invoices to consumers, often linked to mobile apps, loyalty platforms, or MOF-approved carriers. 
• Taiwan operates a well-known invoice lottery system, which incentivises compliance and electronic issuance. 

Simplified formats exist for certain high-volume retail transactions, but all qualifying sales must still be recorded through the uniform invoice system. 

Taiwan operates a centralised invoice reporting and clearance model. 

• Electronic uniform invoices are transmitted to MOF-approved platforms and reported to the tax authorities in near real time. 
• Invoice data is stored centrally and used for:
         - VAT return reconciliation 
         - Audit and compliance monitoring 
         - Pre-population of tax reporting data

While not branded as “real-time VAT reporting” in the EU sense, Taiwan’s system provides the tax authorities with transaction-level visibility similar to continuous transaction control (CTC) regimes. 

Because uniform invoicing has long been mandatory in Taiwan, penalties for noncompliance are well established. 
Failure to comply with invoicing obligations may result in:

• Administrative fines per missing or incorrect invoice 
• Disallowance of input VAT deductions
• Penalties for late or incorrect VAT filings
• Increased audit scrutiny by the tax authorities 
  

Repeated or serious noncompliance may lead to business licence or tax registration consequences, particularly for foreign-invested enterprises.