Taiwan implemented post-issuance government e-invoicing via its Government Uniform Invoice (GUI) regime. This allocates batch sequence invoice numbers to taxpayers every couple of months. The system was launched in 2006 as paper-based pre-printed invoices, and switched to electronic in 2017. This requirement was mandated for non-residents from the start of 2020, with VAT registered foreign businesses having to engage with a local, certified invoicing partner.
Cloud GUI non-resident digital services
Note: Taiwan foreign digital services providers have been obliged to register and charge VAT since May 2017. The are now obliged to issue cloud GUI invoices for their B2C transactions. They may report their GUI invoice be either:
- Appointing a local certified invoicing agent; or
- Using the free transmission software provided by the Ministry of Finance to sending invoice data from ERPs.
Taiwan GUI e-invoice requirements
B2C invoices must be transmitted to the Ministry of Finance system within 48 hours of issuance. The deadline for B2B invoices is seven days. They must be sent in the latest GUI format, MIG 3.2.1 XML
B2C and B2G Invoices must include the following information:
- Reporting period corresponding with the GUI batch issue
- GUI number allocated to the invoice
- Customer email
- Taxable value
- Goods / services provided
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
Asia Pacific e-invoicing
| Country | Date | Comments (click for details) |
| Australia | Jul 2023 | PEPPOL-based e-invoicing with no govt intervention B2B |
| China | Jan 2023 | Special e-fapiao VAT invoice being piloted with 2023 full implementation |
| India | Oct 2020 | B2B pre-clearance with separate B2C; completed Apr 2021 |
| Indonesia | Jul 2015 | e-Factur Pajak electronic invoicing |
| Japan | Oct 2023 | Tax qualified invoices |
| Kazakhstan | Jan 2017 | e-invoicing IS ESF |
| Kyrgyzstan | Jan 2023 | Mandatory e-invoicing for goods |
| Malaysia | 2024 | e-invoicing pre-clearance |
| Mauritius | 2023 | e-invoicing System with digital transaction reporting |
| New Zealand | Mar 2022 | B2G PEPPOL-based e-invoicing |
| Philippines | Jul 2022 | 2022 pilot of e-invoices; to follow South Korea model |
| Singapore | TBC | Mandatory B2G e-invoicing on InvoiceNow |
| South Korea | 2011 | Near real-time invoice reporting |
| Taiwan | 2017 | Electronic GUI invoices; non-residents since 2020 |
| Thailand | 2018 | E-invoice reporting where adopted |
| Vietnam | Nov 2021 | Pre-clearance B2B verification code e-invoice |
