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Country Situation
Taiwan has implemented a mandatory e-invoicing regime covering both B2B and B2C transactions. Since 1 January 2021, all business tax–registered entities (domestic and foreign) must issue electronic government uniform invoices (eGUI) in structured format. The system is operated by the Fiscal Information Agency (FIA) under the Ministry of Finance (MoF).
Invoices must follow MIG 4.0 XML standards, be digitally signed and AES-encrypted, and transmitted via either the official turnkey software or certified aalue-added centers (VACs). Cross-border supplies, including foreign digital service providers, are also in scope.
| Mandate Status | Mandatory |
| Mandate Scope | B2C, B2B |
| Model Type | Real-time reporting (RTR) |
| Government Entity | Ministry of Finance (MoF), Fiscal Information Agency (FIA) |
| Formats | MIG-4.0 |
| Infrastructure / Platform | Electronic invoice platform operated by MoF; connectivity via turnkey software or certified value-added centers (VACs) |
| E-signature Required | Yes |
| Key Deadlines | 1 January 2021: eGUI mandatory for all B2B and B2C invoices 1 January 2024: MIG 4.0 becomes the standard 7 August 2024: Amended business tax act introduces penalties for non-compliance |
| AR Mandatory | Yes. All suppliers must issue e-invoices in MIG format. |
| AP Mandatory | Yes. Buyers must receive invoices validated by MoF. |
| Peppol Available | No |
| Domestic Transactions | Mandatory |
| Cross-border Transactions | Yes. This includes foreign digital service providers supplying to Taiwanese customers. |
| Archiving Period | 5 years |
| Archiving Abroad | Yes, provided invoices are accessible and readable for Taiwan authorities |
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