eInvoicing

Taiwan mandated the online Government Uniform Invoices (GUIs) at the start of 2019. This includes non-resident VAT-registered businesses.

The government issues VAT-registered businesses with GUI numbers every two months. These are based on:
  • Type of invoice
  • Location of the business
  • Month of issuance

To comply with the country’s environmental policy, for the past two years, the Taiwan government has been educating and encouraging businesses and consumers on the use of electronic VAT invoices in lieu of paper computerized invoices.

It is expected that the tax authorities eventually will require businesses that issue paper computerized invoices to switch to electronic invoicing, so affected businesses should understand the challenges and the potential advantages of making the transition.

In addition to domestic sellers, registered nonresident electronic service (e-service) providers may also be required to issue electronic invoices for their supplies of products and services that are made to Taiwanese individuals after 1 January 2019.

Although nonresident e-service providers are required to charge VAT as from 1 May 2017, they are not required to issue invoices for such supplies before 31 December 2018.

For supported versions, see Infor Localization Services Product Overview.