E-Invoicing in Taiwan

Taiwan is on the Road to E‑invoicing

Foreign suppliers providing B2C services to customers based in Taiwan are required to comply with Taiwan's electronic Government Uniform Invoice (eGUI) system, which forms part of the broader e-invoicing framework. The GUI system is also applicable to domestic taxpayers for both B2C and B2B transactions. Under this system, invoices must be issued, canceled, or adjusted—whether for returns, purchase withdrawals, or discounts—only with the explicit approval of the transaction counterpart. Submission of GUI data is conducted through either government-provided software or an authorized third-party e-invoicing platform.

E-Invoicing Implementation timeline

Implementation timeline

Since 2021, the use of the eGUI e-invoicing system has been mandatory for B2B and B2C transactions. The obligation applies to all Taiwanese businesses.

E-invoicing process description

Each issuer must engage a VAT and e-invoicing agent.
The issuer must request a batch of sequential invoice numbers from the authorities before starting invoicing.
Invoices must be transmitted to the system within 48 hours of issuance.

What is the required format of an e-invoice?

XML-based MIG 4.0 format.
eGUI platform.

Archiving requirements for e‑Invoicing in Taiwan

Storage period: 5 years.

How integrity and authenticity may be ensured?

E-signature is mandatory.

Acts / Government sites

Ministry of Finance.

How can we help?

We are exploring the possibility of providing e-invoicing services with the help of a local provider.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

Do you want to know more?

If your company is based or has branches in the Taiwan and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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