Return to mapElectronic invoicing in Taiwan
Electronic invoicing in Taiwan is an advanced system which is fully integrated with the tax administration. It allows businesses to issue, receive, and archive tax documents digitally, ensuring efficiency, traceability, and legal compliance.
Characteristics of Electronic Invoicing in Taiwan
Taiwan was one of the first countries in Asia to adopt a fully centralized and mandatory e-invoicing model for most sectors. It is known as the Electronic Government Uniform Invoice or eGUI. Starting in 2006, the government has actively promoted the digitalization of the invoicing system in order to reduce administrative costs, improve tax collection, and combat tax evasion or fraud.
The National Taxation Bureau (NTB) is the authority in charge of developing a unified platform called the E-invoice Platform, which connects businesses, technology providers, and consumers. Through this system, every invoice is issued, transmitted, and validated electronically with no need for physical documents.
Electronic invoicing is a core component of Taiwan’s digital infrastructure and a benchmark for efficiency and fiscal transparency in the region.
Mandatory Use
It is mandatory for most VAT-registered businesses in Taiwan to issue electronic invoices.
Since 2019, the NTB has gradually phased out paper invoices, requiring that all entities issuing invoices for goods or services use the electronic system.
Invoice Format
The invoice format must conform with MIG 4.0, based on XML language. The PDF version of the invoice must also comply with government specifications.
Electronic Signature
All electronic invoices must include a valid digital signature in accordance with Taiwan’s Electronic Signature Act.
The signature ensures the authenticity of the issuer and the integrity of the content. Digital certificates must be issued by certification authorities recognized by the government.
Required Administrative Procedures
Before starting to issue electronic invoices, a company must:
- Register on the NTB portal as an electronic invoice issuer.
- Obtain a digital certificate from an authorized certification authority.
- Complete technical tests to verify compatibility upon issuance.
- Receive formal approval from the NTB before starting issuing in production.
Archiving
Electronic invoices must be archived securely while remaining accessible for a minimum of five (5) years, in accordance with the Taiwanese tax regulations.
Process of issuing electronic invoices
In order to send and receive electronic invoices in Taiwan, it is necessary to rely on an an electronic invoicing provider. This provider must ensure the necessary security mechanisms that guarantee confidentiality, integrity, authenticity, and non-repudiation not only of the content but also of its transmission.
- The issuer must first request alphanumeric codes to identify each invoice. Then, obtain the company’s digital certificate allowing it to sign and authenticate transmissions.
- With the required data, the XML is generated following the MIG 4.1 specifications. To this structured file, the GUI number is assigned and the QR codes associated with it are also generated.
- The XML is digitally signed with the certificate and transmitted to the national platform.
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