e-Invoice.app
Taiwan

Taiwan e-Invoicing

Updated 30 August 2025

B2B
mandatory
since 1 January 2021
Mandatory B2B e-Invoice system with MIG 4.0 format requirements.
B2G
mandatory
since 1 January 2017
eGUI system for government transactions via Ministry of Finance.
B2C
mandatory
since 1 January 2017
Mandatory eGUI system for B2C transactions. Consumer receipts integrated into national lottery system for tax compliance incentives.

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View Taiwan's e-invoicing regulatory compliance information.

MIG 4.0 (Message Implementation Guideline) format
Ministry of Finance eGUI specifications
MIG 4.0 XML format with digital signatures
Integration with national eGUI platform

Archiving Requirements:

5 years for accounting vouchers and e-invoice documents; 10 years for accounting books and financial statements per Business Entity Accounting Act Article 38 .
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Access Taiwan's MIG 4.0 (Message Implementation Guideline) format, Ministry of Finance eGUI specifications standards, MIG 4.0 XML format with digital signatures, Integration with national eGUI platform format specifications, clearance model details, and archiving requirements.

N/A
No SAF-T implementation; Taiwan uses mandatory eGUI system with MIG 4.0 format and integrated consumer lottery system for tax compliance

Access detailed regulatory announcements and implementation guidance.

eGUI system mandatory implementation
1 January 2017
National mandate
Details available after sign in
B2B e-Invoice mandate expansion
1 January 2021
B2B coverage
Details available after sign in
MIG 4.0 format standardization
1 January 2025
Technical update
Details available after sign in
Last updated: 30 August 2025
Official Source