E-invoicing in Taiwan
Taiwan’s electronic invoicing system – the eGUI (Electronic Government Uniform Invoice) – has been mandatory since 2021 for both domestic and foreign VAT-registered companies. The system uses government-issued batch invoice numbers and replaces all traditional paper invoices.
- Overall mandate status
- Mandatory
- Tax authority
- Ministry of Finance (Taiwan).
- Last updated
- 29 Jul 2025Taken from government sites
Requirements at a glance
Country overview
Taiwan’s electronic invoicing system – the eGUI (Electronic Government Uniform Invoice) – has been mandatory since 2021 for both domestic and foreign VAT-registered companies. The system uses government-issued batch invoice numbers and replaces all traditional paper invoices.
Legal basis
- Legislation
- Value‑Added & Non‑Value‑Added Business Tax Act amendments and Uniform Invoice Use Regulations; implemented via updated MIG 4.0 guidelines effective from Jan 2024.
- Authority
- Ministry of Finance (Taiwan).
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
Technical requirements
Latest updates for Taiwan
Related countries
Same region: Asia PacificDiscuss your Taiwan e-invoicing needs
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