E-invoicing compliance and regulatory updates - Taiwan

Electronic Invoicing in Taiwan

Is e-invoicing mandatory in Taiwan?

E-invoicing as a delivery method from supplier to buyer is not mandatory in Taiwan. However, reporting invoices is mandatory.

Who is affected?

All VAT-registered businesses are affected.

Compliance requirements

Invoices (called Government Uniform Invoice) must be reported to the MOF Integrated Service Platform.

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Key Deadlines

• No upcoming deadlines

Standards & Platforms  

Platform

While there is a government-provided platform for invoice exchange, it is not mandatory to use it.

What formats are required in Taiwan?

The mandatory format to use is called MIG XML.

Archiving in Taiwan

What are the archiving requirements in Taiwan?

Invoices and other transaction-related correspondence must be retained for at least 5 years after the completion of annual closing procedures. The records must be saved in their original form, meaning the format in which the information was first received by the company.

Legal invoice:

• For suppliers: The legal invoice is the version sent to the recipient, in the format received.
• For buyers: The legal invoice is the version received from the supplier, in the format sent.

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Key Actions  

• Register to use GUI invoices and report them to the government portal.

Taiwanese e-invoicing and archiving requirements at a glance:

Supplier requirement: Suppliers must report invoices to the government platform.

Buyer requirement: Agree with supplier on invoice delivery method.

Archiving requirement: Invoices must be stored for at least 5 years in their original format.