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...