Taiwan mandated online Government Uniform Invoices (GUIs) at the start of 2019. This includes non-resident VAT registered businesses.
The government issues VAT registered businesses with GUI numbers every two months. These are based on:
- Type of invoice (B2B; B2C; or Cash Register);
- Location of the business; and
- Month of issuance. There is a paper version, which are printed by the state, and physically delivered to businesses for their completion and issuance. However, paper-based GUI's are only available to businesses registered prior to 2017, and are being phased out.
The online upload deadlines for eGUIs vary:
- B2C: 2 days after the issuance of the invoice
- B2B: 7 days after the issuance of the invoice
GUI's may be submitted directly to the tax authorities in two ways:
- Directly on the Ministry of Finance's platform
- Via an approved outsourcing e-invoice processor
