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Taiwan GUI VAT e-invoice

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:

  1. Appointing a local certified invoicing agent; or
  2. 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

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