E-invoicing mandate — Taiwan

Alongside or instead of an invoicing obligation there is a reporting duty: turnover or transaction data go to the tax administration continuously or periodically. The invoice itself often remains free in form.

The stages over time

  1. 1/1/2019

    Taiwan · to consumers in force

    This applies to foreign suppliers of electronic services selling to Taiwanese private individuals: they must issue a Cloud Invoice and hand it to the buyer. ⚠ The obligation does not apply to domestic businesses — the Uniform Invoice may be government-printed, self-printed or issued electronically.

    Legal basis: 統一發票使用辦法 第7條之1 第2項 (財政部，中華民國一百零七年七月十六日修正發布) · Last reviewed: 10/27/2026
  2. 1/1/2025

    Taiwan · reporting obligation in force

    Anyone who voluntarily opts for the electronic Uniform Invoice must, since 1 January 2025, transmit it to the Ministry of Finance platform for record-keeping within the prescribed period; the Ministry sets that period by announcement. Breaches carry a fine in each individual case. No obligation to invoice electronically in the first place arises from this.

    Legal basis: 加值型及非加值型營業稅法 第32條之1、第48條之2 (中華民國一百十三年八月七日修正公布) · Last reviewed: 10/27/2026

Platforms and authorities

eGUI / 電子發票 · 電子發票整合服務平台 · 財政部

What Invoiceflair can do — Taiwan

Taiwan: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.

Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.

Not legal or tax advice

This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.

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