Electronic invoicing guide
Taiwan
Digital reporting requirements
Clearance
Obligatory
Mandatory for B2B, B2C and B2G transactions
Authority
Ministry of Finance
Platform
Electronic Government Uniform Invoice (eGUI)
Format
The invoice format must be MIG3.2.1, based on XML language. The PDF must also follow government specifications.
Storage time
5 years for invoices and related documents 10 years for accounting books and related financial declarations.
Reporting and processes
B2B and B2C e-invoices, Electronic Government Uniform Invoice (eGUI), which have been an obligation for several years. The update to the VAT Act highlights e-invoices, standard MIG-3.2.1 (MIG 4.0 from start of 2024), based on the XML format, must be reported to the government’s Integrated Service Platform:
• B2B e-invoices: 7 days
• B2C e-invoices: 48 hrs.
Failure to meet these deadlines may result in fines of up to TW$ 15,000, plus late tax penalties. GUI’s may be submitted directly to the tax authorities in two ways:
• Directly on the Ministry of Finance’s platform
• Via an approved outsourcing e-invoice processor
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
Upcoming legislative changes
The latest version of the Message Implementation Guidelines (MIG) as been introduced and will become mandatory starting January 1, 2026, with a transition period allowing the use of MIG 3.2.1 until December 31, 2025.
It introduces changes like updated data fields, new validations, and potentially better integration with other government systems.
Links of Interest and documents
eTax Portal, Ministry of Finance
Documents
eGUI’s (electronic government uniform invoice), GUI, Credit note, Accounting
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