Centralized validation through Ministry of Finance eGUI system with real-time processing and lottery integration for consumer incentives
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 .
N/A
No SAF-T implementation; Taiwan uses mandatory eGUI system with MIG 4.0 format and integrated consumer lottery system for tax compliance
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.