Resources
E-Invoicing In Taiwan
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Tax Authority
The Ministry of Finance (MOF)
Mandatory Status
- B2G Transactions
Mandatory - B2B and B2C Transactions
Voluntary - e-Filing
Mandatory
Format
XML
Reporting Model
MIG-3.2.1
e-Signature
Mandatory
Archiving
5 years
The Taiwanese government will implement electronic invoices gradually, starting in 2019 for all taxpayers under obligation. National or foreign companies included obligations from 2021.
The electronic invoice is called the “Electronic Government Uniform Invoice”, known as the GUI or eGUI. Filing electronic VAT returns is mandatory periodically.