Taiwanese invoice rules
Invoice date of issue and storage
Tax payers must provide a special Government Uniform Invoice at the time of supply, or cash advance if sooner.
VAT invoices should show the following information:
- Name, including trading name, and address of supplier and customer
- VAT number of the supplier and customer
- Date of invoice
- Description, including quantities/weights etc, of the taxable supplies
- Taxable amount, VAT added, gross amount
- Foreign currency invoices should include the FX rate applied
Latest Taiwanese news
Taiwan B2C foreign e-services
August 11, 2017
Taiwan has confirmed that the Value Added Tax registration threshold for non-resident suppliers of electronic services to consumers is Taiwanese $480,000 per annum. Since...
Taiwan VAT B2C e-services May 2017
March 29, 2017
Taiwan has confirmed that it will begin to levy 5% VAT on electronic services provided to consumers by foreign providers. This brings the country...
Taiwan VAT on B2C e-services
December 18, 2016
Taiwan’s parliament (Yuan) has passed a law levying VAT on electronic services sold to consumers by non-resident providers. There is limited clarity of the...