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Taiwan e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Taiwan operates a centralised e-Invoice platform. B2G and B2C have been mandatory through the eGUI system since 2017, with B2B mandatory since 2021. Invoices use the MIG 4.0 XML format with digital signatures, and consumer receipts feed into the national lottery for tax compliance incentives.

Taiwan e-Invoicing Overview

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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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

eGUI system mandatory implementation
1 January 2017
National mandate
Electronic Government Uniform Invoice system became mandatory for B2G and B2C transactions.
B2B e-Invoice mandate expansion
1 January 2021
B2B coverage
Mandatory e-Invoice requirements extended to all B2B transactions with MIG format requirements.
MIG 4.0 format standardization
1 January 2025
Technical update
Updated MIG 4.0 format requirements for enhanced system integration and compliance.

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Compliance Regime

CTC Model
Centralised platform
Centralized validation through Ministry of Finance eGUI system with real-time processing and lottery integration for consumer incentives
Network
Centralised platform
Standards
MIG 4.0 (Message Implementation Guideline) format, Ministry of Finance eGUI specifications

Record-keeping & Reporting

Archiving
5 years for accounting vouchers and e-invoice documents; 10 years for accounting books and financial statements per Business Entity Accounting Act Article 38 .
SAF-T
N/A
No SAF-T implementation; Taiwan uses mandatory eGUI system with MIG 4.0 format and integrated consumer lottery system for tax compliance

Technical Formats

MIG 4.0 XML format with digital signatures
Integration with national eGUI platform

Detailed exemptions, penalties and cross-border rules for Taiwan are not yet published. The official sources have the latest detail.

Official Sources

  • etax.nat.gov.twOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Taiwan

Yes, e-Invoicing is mandatory in Taiwan for B2B (since 2021-01-01) and B2G (since 2017-01-01) transactions.

B2B e-Invoicing in Taiwan is mandatory since 2021-01-01. Mandatory B2B e-Invoice system with MIG 4.0 format requirements.

B2G e-Invoicing in Taiwan is mandatory since 2017-01-01. eGUI system for government transactions via Ministry of Finance.

Taiwan supports the following e-Invoice formats: MIG 4.0 XML format with digital signatures, Integration with national eGUI platform.

Taiwan uses the following e-Invoicing standards: MIG 4.0 (Message Implementation Guideline) format, Ministry of Finance eGUI specifications. Archiving requirement: 5 years for accounting vouchers and e-invoice documents; 10 years for accounting books and financial statements per Business Entity Accounting Act Article 38 ..

Centralized validation through Ministry of Finance eGUI system with real-time processing and lottery integration for consumer incentives

B2C e-Invoicing in Taiwan is mandatory since 2017-01-01. Mandatory eGUI system for B2C transactions. Consumer receipts integrated into national lottery system for tax compliance incentives.