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E-Invoicing In Taiwan

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.