E-invoicing in Taiwan is mandatory: since 1 January 2021 every business registered for Taiwanese business tax issues electronic Government Uniform Invoices (eGUI) and uploads them to the Ministry of Finance E-Invoice Platform within 2 days for consumers and 7 days for businesses. Since September 2025 Taiwan is also a Peppol country for cross-border trade, with the Ministry of Digital Affairs as its Peppol Authority. GoRoute carries the Peppol leg through its certified access point and SMP, POP000991; the domestic eGUI upload stays with your Turnkey or value-added centre.
The Government Uniform Invoice (GUI, 統一發票) is the official VAT invoice in Taiwan. The Ministry of Finance allocates invoice numbers to each business every two months, and every sale by a business-tax-registered entity must be documented on one. An eGUI is the same invoice issued, transmitted and stored electronically instead of on paper.
Taiwan started early: a B2B pilot in 2000, the central platform in 2006 and cloud invoices for consumers from 2009. Since 1 January 2021 eGUI has been mandatory for all B2B and B2C invoicing, which makes Taiwan one of the few countries where consumer invoices are reported to the tax authority within days of the sale.
The domestic format is the Ministry of Finance's own Message Implementation Guide (MIG) XML, signed and uploaded to the E-Invoice Platform. It is not EN 16931, not UBL and not Peppol. That is why the September 2025 Peppol decision matters: it gives Taiwanese businesses a second, international rail for the invoices that cross a border.
Invoice number ranges are allocated per two-month period; unused numbers are reported within the first 10 days of the following period.
A B2C eGUI carries a barcode and two QR codes, can be stored on a carrier such as the mobile barcode, and enters the bi-monthly uniform invoice lottery.
eGUIs must stay securely accessible for at least 5 years; storage abroad is allowed if the tax authority can read them.
1. Issue
Your ERP or POS assigns the next number from the Ministry's allocation and builds the MIG XML.
2. Sign and encrypt
The file is digitally signed; the Turnkey client handles the transport security to the platform.
3. Upload
Through the Ministry's free Turnkey software (tested before production access) or a certified value-added centre that forwards at once.
4. Within the window
2 days for a consumer invoice, 7 days for a business invoice. Returns, allowances and cancellations go the same way.
The dates that bind a Taiwanese seller today, and the two that are still open. The MIG version in force moves; the E-Invoice Platform publishes the current release and the Turnkey build that goes with it, so check there before you build.
| Date | What applies |
|---|---|
| 1 Dec 2000 | B2B e-invoicing pilot begins; the central platform follows in 2006 and B2G in 2008. |
| 1 May 2017 | Foreign suppliers of digital services with annual Taiwan sales above NT$600,000 must register for business tax. |
| 1 Jan 2019 | Those foreign suppliers must issue cloud invoices to Taiwanese consumers. |
| 1 Jan 2021 | eGUI mandatory for every business-tax-registered entity, B2B and B2C, domestic and foreign. |
| 1 Jan 2024 | MIG 4.0 becomes the platform's standard message format. |
| 1 Jan 2025 | Dedicated penalty for late or inaccurate transmission: NT$1,500–15,000 per violation. |
| 18 Sep 2025 | OpenPeppol approves the Ministry of Digital Affairs as Taiwan's Peppol Authority (announced 22 Sep). |
| 31 Dec 2025 | End of the transition in which MIG 3.1/3.2 files were still accepted. |
| Not set | No date has been published for any Peppol mandate or for mandatory cross-border e-invoicing. |
Late or incorrect transmission: NT$1,500–15,000 per violation, repeatable until corrected. Not using uniform invoices at all: NT$3,000–30,000 and possible suspension. Missing or false particulars: 1% of the sale (2% for repeated buyer-name, address or tax-ID errors), within set floors and caps.
Every entity registered for Taiwanese business tax, including branches of foreign companies and foreign digital-service suppliers over the NT$600,000 threshold. A seller with no Taiwanese tax registration invoicing a Taiwanese buyer is outside eGUI; that invoice is a cross-border document.
No Taiwanese PINT specification, participant identifier scheme or Peppol Authority Specific Requirements had been published when this page was last reviewed, and no date exists for a Peppol or cross-border mandate. Anything you read that states one is ahead of the Ministry.
Yes, for cross-border trade. On 18 September 2025 OpenPeppol approved the Ministry of Digital Affairs (MoDA, 數位發展部) as Taiwan's Peppol Authority; its Administration for Digital Industries announced it on 22 September 2025. MoDA named Australia, Singapore, Japan, New Zealand and Malaysia, all Peppol members, as the trading partners the move is meant to reach, with most of the EU behind them.
MoDA's stated plan has three parts: write localised Peppol technical and application specifications for Taiwan, help domestic service providers apply to OpenPeppol for accreditation, and encourage businesses to adopt the network for cross-border transactions. The Executive Yuan's trade negotiations office, the trade bureau of the Ministry of Economic Affairs and Taiwan's representative office to the EU are named as partners.
What Peppol does not do in Taiwan: it does not replace the eGUI upload. A Taiwanese seller invoicing a Taiwanese buyer still issues a GUI number and reports to the E-Invoice Platform. Peppol is the rail for the invoice that leaves the country, or arrives from abroad, in a format the other side's system already reads.
Peppol BIS 3.0 vs PINT, and which one a Taiwanese document will use →Multinationals with a Taiwan entity
One API and one connector for the group, with the Taiwanese subsidiary's eGUI duty left where it is and the intercompany and export invoices on Peppol.
Foreign suppliers to Taiwanese businesses
A seller without Taiwanese tax registration sends a Peppol invoice to a Taiwanese buyer once that buyer has a participant ID. GoRoute checks whether they do before you send.
Taiwanese software and service providers
Offer Peppol under your own brand through the integrator programme or hosted access point and SMP while MoDA's accreditation path opens.
GoRoute is a Peppol-certified access point and SMP provider (POP000991). For Taiwan that means the cross-border leg, end to end. It does not mean the domestic eGUI upload: GoRoute is not a value-added centre and does not run Turnkey for you.
Send and receive over the Peppol network through our certified access point, POP000991, with delivery receipts on every document.
We publish your Peppol identifier on our SMP and the Peppol Directory so partners abroad can find you, under the identifier scheme MoDA approves for Taiwan.
One JSON invoice is rendered to the profile the receiver's country expects: Peppol BIS 3.0 for Europe, PINT for Singapore, Japan, Malaysia, Australia and New Zealand. Taiwan's own PINT profile is added when MoDA publishes it.
Post an invoice to the API, or connect Odoo, Zoho Books, SAP, Dynamics 365 Business Central, Shopify or WooCommerce and let the invoice go out on its own.
Deliver to Singapore, Malaysia, Australia, New Zealand, Japan and every EU Peppol member from one account.
Validate a real document and send it on the Peppol test network from the developer sandbox before anything touches production.
Keep your eGUI process exactly as it is. Add one access point for every invoice that crosses a border, in the format the other side already reads, with a receipt for each one. A 30-minute demo shows a Taiwanese seller's invoice reaching a buyer in Singapore or Germany.
Official sources: the Ministry of Finance E-Invoice Platform for eGUI, and the Ministry of Digital Affairs for Peppol. Always confirm current obligations against the authority directly.
Yes. Since 1 January 2021 every business-tax-registered entity in Taiwan, domestic or foreign, must issue electronic Government Uniform Invoices (eGUI) for B2B and B2C sales and upload them to the Ministry of Finance E-Invoice Platform. Taiwan's rules are set out in the Directions for the Implementation of Electronic Uniform Invoices Operations and the Value-added and Non-value-added Business Tax Act; confirm your own obligations against the Ministry of Finance.
The Government Uniform Invoice (GUI, 統一發票) is Taiwan's official VAT invoice, issued with numbers the Ministry of Finance allocates every two months. An eGUI is the same invoice issued, transmitted and stored electronically: the seller uploads it as signed MIG XML to the E-Invoice Platform, and a consumer copy carries a barcode and two QR codes so it can be stored on a carrier and entered in the uniform invoice lottery.
An eGUI issued to a consumer (B2C) must reach the E-Invoice Platform within 2 days of issue; an eGUI issued to a business (B2B) within 7 days. Since 1 January 2025 a late or inaccurate upload carries a fine of NT$1,500 to NT$15,000 per occurrence, which can be repeated until it is corrected.
For cross-border trade, yes. OpenPeppol approved Taiwan's Ministry of Digital Affairs (MoDA) as the Peppol Authority on 18 September 2025. MoDA plans localised Peppol specifications and will help Taiwanese service providers become accredited access points. Peppol runs alongside the domestic eGUI system; it does not replace the upload to the Ministry of Finance platform, and no date has been set for any Peppol mandate in Taiwan.
Not today. GoRoute is a Peppol access point and SMP provider, not a Taiwanese value-added centre or a Turnkey operator. Keep your Turnkey or value-added centre for the domestic eGUI upload; GoRoute carries the cross-border Peppol leg, sends and receives your Peppol documents, and registers your identifier so trading partners abroad can find you.
A foreign business that is registered for Taiwanese business tax must issue eGUIs like any local business. Foreign suppliers of digital services to Taiwanese consumers have had to register once annual Taiwan sales exceed NT$600,000 (since 1 May 2017) and to issue cloud invoices (since 1 January 2019). Sales to Taiwanese buyers by a business with no Taiwanese tax registration are outside the eGUI system; those invoices can travel over Peppol once the buyer is registered on the network.
