{"id":90945,"date":"2026-09-04T14:21:07","date_gmt":"2026-09-04T06:21:07","guid":{"rendered":"https:\/\/premiatnc.com\/tw\/?p=90945"},"modified":"2026-09-04T14:25:38","modified_gmt":"2026-09-04T06:25:38","slug":"issue-invoice-in-taiwan","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/","title":{"rendered":"Navigating Business Transactions: When to Issue Invoices in Taiwan\u00a0"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"597\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan-1024x597.jpg\" alt=\"issue invoice in taiwan\" class=\"wp-image-90948\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan-1024x597.jpg 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan-300x175.jpg 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan-768x448.jpg 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n<div style=\"border: 3px solid #ffffff;border-radius: 20px;background-color: #f7f7f7;padding-top: 30px;padding-left: 35px;padding-right: 35px;padding-bottom: 30px\" class=\"ub-styled-box ub-bordered-box wp-block-ub-styled-box\" id=\"ub-styled-box-1499b97d-037b-41bd-a5af-fa350e138b7f\">\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"ub-styled-box-bordered-content-\">Key Takeaways<\/h2>\n\n\n\n<ul style=\"padding-left:25px;line-height:1.3\" class=\"wp-block-list\">\n<li>Taiwan businesses required to use Government Uniform Invoices (GUIs) must issue them according to the statutory timing applicable to their industry or transaction; there is no single timing rule for every business.\u00a0<\/li>\n\n\n\n<li>Small-scale and other specifically exempt business entities or operations may be exempt from using or issuing GUIs.\u00a0<\/li>\n\n\n\n<li>Taiwan&#8217;s general VAT rate is currently 5%.\u00a0<\/li>\n\n\n\n<li>Electronic GUI data generally must be transmitted to the Ministry of Finance platform within 2 days for non-business purchasers and 7 days for business purchasers.\u00a0<\/li>\n<\/ul>\n\n\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Introduction\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan&#8217;s business tax system uses Government Uniform Invoices as regulated sales documents for many business transactions. Correct invoicing involves more than calculating VAT: businesses must determine whether a GUI is required, when it must be issued, which format applies, what information it must contain, and\u2014when an electronic invoice is used\u2014when the data must reach the Ministry of Finance platform.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">What Is a Government Uniform Invoice (GUI) in Taiwan?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Government Uniform Invoice, commonly called a GUI, is the prescribed sales invoice used under Taiwan&#8217;s business tax system. Business entities selling goods or services generally issue GUIs at the time specified in the official Table of Time Limits for Issuing Documentary Evidence of Sales. However, small-scale businesses and certain specifically listed entities or transactions may be exempt from using or issuing GUIs.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan&#8217;s current Uniform Invoice Regulations recognise five types of GUI:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Triplicate uniform invoices, principally for qualifying B2B transactions.\u00a0<\/li>\n\n\n\n<li>Duplicate uniform invoices, principally for sales to non-business purchasers.\u00a0<\/li>\n\n\n\n<li>Special uniform invoices for businesses calculating business tax under the special tax-computation regime.\u00a0<\/li>\n\n\n\n<li>Cash register uniform invoices.\u00a0<\/li>\n\n\n\n<li>Electronic uniform invoices.\u00a0<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">What information must a Taiwan uniform invoice contain?\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A GUI must be completed in the prescribed format. The required transaction information includes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The alphabetical letters and numbers of the GUI\u00a0<\/li>\n\n\n\n<li>Actual invoice date\u00a0<\/li>\n\n\n\n<li>Item name\u00a0<\/li>\n\n\n\n<li>Quantity\u00a0<\/li>\n\n\n\n<li>Unit price\u00a0<\/li>\n\n\n\n<li>Item subtotal\u00a0<\/li>\n\n\n\n<li>Sales amount\u00a0<\/li>\n\n\n\n<li>Tax classification\u00a0<\/li>\n\n\n\n<li>Business tax\u00a0<\/li>\n\n\n\n<li>Total transaction amount\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For a triplicate B2B GUI, the purchaser&#8217;s name and uniform serial number are also required, although the purchaser&#8217;s uniform serial number may suffice where the purchaser&#8217;s name cannot be computer-printed. For most sales to non-business purchasers, the purchaser&#8217;s name and address are not universally required unless requested, subject to specific rules for certain manufacturing or import-trade transactions.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The seller&#8217;s identification is also incorporated into the prescribed invoice system. For example, the uniform-invoice seal contains the business entity&#8217;s name, uniform serial number and address; electronic invoices may print the corresponding seller information instead of a physical seal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The original rule that every foreign-currency invoice should simply state an applied FX rate is too broad. Taiwan&#8217;s regulations contain specific foreign-currency treatment for certain cloud invoices issued by offshore electronic-services business entities: qualifying fields may be stated in foreign currency, with the relevant source added. Businesses should therefore follow the particular GUI and tax-filing rules applicable to their status rather than applying a single foreign-currency rule to every invoice.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\">When Must a Company Issue an Invoice?\u00a0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under Taiwan&#8217;s Business Tax Act, a sale of goods generally means transferring ownership of goods to another party for consideration. A sale of services generally means supplying services, or providing goods for another person&#8217;s use, for consideration. Professional services offered by practitioners and services rendered by individuals in employment are excluded from this statutory definition of a sale of services.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Act also treats certain transactions as deemed sales. These include:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Goods produced, imported or purchased for sale but subsequently used by the business itself or transferred to another party without consideration.\u00a0<\/li>\n\n\n\n<li>Goods used to settle debts or distributed to shareholders or investors, as well as goods remaining when a business is dissolved or nullified.\u00a0<\/li>\n\n\n\n<li>Goods purchased by a business in its own name on behalf of a third party and then delivered to that third party.\u00a0<\/li>\n\n\n\n<li>Goods consigned by a business to another party for sale.\u00a0<\/li>\n\n\n\n<li>Consigned goods sold by a business.\u00a0<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The deemed-sale provisions also apply to services as provided by the Act. Specific exceptions and administrative guidance may nevertheless affect particular situations, such as qualifying promotional samples or employee benefits, so individual transactions should be reviewed on their facts.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Furnishing sales invoices<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A business should not use one universal invoice date for every transaction. Article 32 of the Business Tax Act requires GUIs to be issued at the time prescribed in the official Table of Time Limits for Issuing Documentary Evidence of Sales.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For trading businesses, a GUI is generally issued when goods are shipped. If payment is received before shipment, an invoice must first be issued for the amount received. Where a written agreement provides that the sale becomes effective only after the purchaser accepts the goods, issuance occurs upon acceptance. The official timetable applies a similar shipment\/advance-payment principle to manufacturing businesses.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses whose principal activity is providing services under an agreement to complete specified work\u2014classified as labour\/service contracting\u2014the official timetable generally sets invoice issuance at the time payment is received. This should not be extended automatically to every type of service business because Taiwan&#8217;s timetable sets different triggers for different industries.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an exchange of goods or services, a GUI is issued upon the exchange.&nbsp;<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/premiatnc.channel.io\/\" style=\"background-color:#11384f\" target=\"_blank\" rel=\"noreferrer noopener\">Contact Us for Taxation Service in Taiwan!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">How are gift and cash coupons invoiced?\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan&#8217;s regulations distinguish between goods coupons and cash coupons:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Goods coupons:<\/strong> When a coupon states a fixed quantity or amount of goods that can be obtained, the GUI is issued when the coupon is sold.\u00a0<\/li>\n\n\n\n<li><strong>Cash coupons:<\/strong> When a coupon states a cash amount that can be exchanged for goods, the GUI is generally issued when the coupon is redeemed. If a cash coupon is redeemable at another specifically agreed business, that redeeming business issues the GUI upon redemption.\u00a0<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">B2B, B2C and Electronic GUI Requirements at a Glance\u00a0<\/h2>\n\n\n\n<figure style=\"font-size:17px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Transaction<\/strong><strong><\/strong>&nbsp;<\/td><td><strong>Typical GUI treatment<\/strong><strong><\/strong>&nbsp;<\/td><td><strong>Important distinction<\/strong><strong><\/strong>&nbsp;<\/td><\/tr><tr><td>B2B under the general VAT system&nbsp;<\/td><td>Triplicate GUI or an applicable electronic GUI&nbsp;<\/td><td>Sales amount and output tax are stated separately; prescribed purchaser identification is required.&nbsp;<\/td><\/tr><tr><td>B2C under the general VAT system&nbsp;<\/td><td>Duplicate, cash-register or applicable electronic GUI&nbsp;<\/td><td>The invoice is issued at the VAT-inclusive list price; purchaser name\/address are generally not required except where specific rules apply or the purchaser requests them.&nbsp;<\/td><\/tr><tr><td>Electronic GUI&nbsp;<\/td><td>May be used in qualifying B2B or B2C transactions&nbsp;<\/td><td>Invoice information must also be transmitted to the MOF E-Invoice Platform within the statutory deadline.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Electronic Uniform Invoice Transmission Rules\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taiwan&#8217;s April 22, 2026 Electronic Uniform Invoice Directions provide that a business becomes qualified to use electronic uniform invoices once its business registration has been approved by the local tax authority. Before use, it must complete the prescribed identity authentication process. Its e-invoice system must also meet MOF security and Message Implementation Guideline requirements and undergo the prescribed self-testing.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">STATISTIC: Since January 1, 2025, electronic invoice information must generally reach the MOF platform within <strong>2 days where the purchaser is a non-business entity<\/strong> and <strong>7 days where the purchaser is a business entity<\/strong>. Blank unused electronic-invoice numbers and relevant head\/branch allocation data have a 10-day deadline after the start of the following period.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">STATISTIC-SOURCE: <a href=\"https:\/\/www.mof.gov.tw\/singlehtml\/384fb3077bb349ea973e7fc6f13b6974?cntId=de15ed4416dd4b91891b6cf72bd0bb8b&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ministry of Finance, R.O.C. \u2014 Original MOF source<\/a>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Separately, most business entities must file their business tax returns every two months by the 15th day of the following filing period. Eligible zero-rated businesses may apply for monthly filing.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Are Unified Invoices Required for Compensation Received Between Companies?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not necessarily. The nature of the payment must be identified first.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where a business receives genuine compensation that is <strong>not derived from the sale of goods or services<\/strong>, Ministry of Finance guidance states that a GUI does not need to be issued. The Regulations Governing the Use of Uniform Invoices specifically include compensation income among transactions that may be exempt from invoice issuance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By contrast, where an amount described as a fee, reimbursement, compensation or another charge is in substance consideration for goods or services supplied, the normal business-tax rules may apply. For a taxable sale, the statutory sales amount generally means the total consideration received, including charges collected in addition to the stated sales price, but excluding the business tax on that sale.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should therefore examine the underlying commercial substance rather than deciding invoice treatment solely from the label attached to a payment.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Are There Consequences If a Company Fails to Issue or Under-Issues Uniform Invoices?\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Taiwan&#8217;s Business Tax Act contains separate penalties depending on the type of invoicing failure.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where a business is discovered, before the statutory tax-return filing period, to have failed to issue a required GUI or understated the sales amount on a GUI, it must pay business tax calculated on the omitted or understated sales amount. It may also be fined up to five times the amount of tax evaded, subject to a maximum fine of NT$1 million. If the specified violation is committed three times within a one-year period, the business may be suspended.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Incorrect or missing required invoice particulars are subject to a separate rule. The administrative fine is generally 1% of the sales amount stated on the invoice, with a minimum of NT$1,500 and maximum of NT$15,000, together with an order to correct the problem. Further penalties can apply where the business fails to correct the violation.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For electronic GUIs, failure to transmit the required invoice information to the MOF E-Invoice Platform within the prescribed deadline\u2014or transmission of incorrect information\u2014can result, after notice to correct or comply, in an administrative fine of NT$1,500 to NT$15,000, with further penalties possible for continued non-compliance.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\">Where does Premia TNC come into the picture?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Managing Taiwan&#8217;s invoicing requirements requires coordination between tax registration, accounting systems, transaction documents and periodic VAT compliance. Premia TNC can support businesses in establishing procedures that reflect their transaction types and applicable Taiwan tax requirements.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Tax compliance and filings:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We assist businesses with preparing and managing Taiwan tax filings and related compliance requirements, helping ensure that accounting and tax processes are completed accurately and on time.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Unified invoicing management:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We can support businesses in determining the appropriate GUI treatment for their transactions, establishing invoicing procedures and managing practical compliance issues associated with paper and electronic invoices.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Tax planning and optimization:&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Our team can review business structures and transactions from a Taiwan tax perspective and help identify appropriate tax-planning considerations while maintaining regulatory compliance.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Audit support:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where a business faces a tax review or audit, proper invoices, supporting documents and accounting records become particularly important. We can assist with organising documentation and responding to compliance issues identified during the review process.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Business advisory:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Business expansion, restructuring and new transaction models can create different invoicing and tax implications. Premia TNC can help businesses assess these issues as part of their broader operational planning in Taiwan.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With appropriate procedures and regular compliance reviews, businesses can reduce invoicing errors while maintaining more reliable tax and accounting records.&nbsp;<\/p>\n\n\n\n<h2 id=\"h-faq\" class=\"wp-block-heading\" style=\"font-size:25px\">FAQs<\/h2>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\t\t<div class=\"wp-faq-schema-wrap wp-faq-schema-accordion\">\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>Q1: How do I format an invoice in Taiwan?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A1: A Taiwan GUI must follow the prescribed format and contain the required invoice code and number, actual date, item description, quantity, unit price, subtotal, sales amount, tax classification, tax and total amount. B2B invoices have additional purchaser-identification requirements. The exact format also depends on the type of GUI being used. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Q2: What is the VAT rate in Taiwan?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A2: The standard VAT rate currently applied under Taiwan's general VAT system is 5%, although other rates and special regimes apply to specified businesses and transactions. For a business purchaser under the general VAT system, the sales amount and output tax are stated separately on the GUI; for a non-business purchaser, the invoice is issued at the VAT-inclusive list price. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Q3. Are electronic invoices accepted in Taiwan?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>A3: Yes. Electronic uniform invoices are expressly recognised under Taiwan's Uniform Invoice Regulations. Under the current April 22, 2026 operating directions, a business is qualified to use e-invoices after its business registration is approved, subject to the prescribed identity-authentication and system requirements. Businesses must also obtain the required invoice numbers and transmit invoice data to the MOF E-Invoice Platform within the applicable statutory deadlines. <\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/api.whatsapp.com\/send\/?phone=85256281754&amp;text&amp;app_absent=0\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"1024\" height=\"148\" src=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png\" alt=\"\" class=\"wp-image-89357\" srcset=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1024x148.png 1024w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-300x43.png 300w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-768x111.png 768w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4-1536x222.png 1536w, https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/04\/BTN-4.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 7<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>Issuing a special Government Uniform Invoice is mandatory for taxpayers upon supply or, if applicable, upon cash advance, whichever occurs first. <\/p>\n<p>VAT invoices must contain the following details: <\/p>\n","protected":false},"author":2,"featured_media":90948,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[94,129],"tags":[],"class_list":["post-90945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-taxation"],"featured_image_src":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/tw\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Issue Invoice in Taiwan | Discover Our Process<\/title>\n<meta name=\"description\" content=\"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Issue Invoice in Taiwan | Discover Our Process\" \/>\n<meta property=\"og:description\" content=\"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-04T06:21:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-04T06:25:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"premiatnc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/\"},\"author\":{\"name\":\"premiatnc\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#\\\/schema\\\/person\\\/4b3345937ac253f21a2d469a5a654355\"},\"headline\":\"Navigating Business Transactions: When to Issue Invoices in Taiwan\u00a0\",\"datePublished\":\"2026-09-04T06:21:07+00:00\",\"dateModified\":\"2026-09-04T06:25:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/\"},\"wordCount\":1859,\"publisher\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/issue-invoice-in-taiwan.jpg\",\"articleSection\":[\"Blog\",\"Taxation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/\",\"name\":\"Issue Invoice in Taiwan | Discover Our Process\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/issue-invoice-in-taiwan.jpg\",\"datePublished\":\"2026-09-04T06:21:07+00:00\",\"dateModified\":\"2026-09-04T06:25:38+00:00\",\"description\":\"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#primaryimage\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/issue-invoice-in-taiwan.jpg\",\"contentUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/issue-invoice-in-taiwan.jpg\",\"width\":1200,\"height\":700,\"caption\":\"issue invoice in taiwan\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/blog\\\/issue-invoice-in-taiwan\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Navigating Business Transactions: When to Issue Invoices in Taiwan\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#website\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/\",\"name\":\"Premia TNC\",\"description\":\"Top-tier consulting firm in Asia\",\"publisher\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#organization\",\"name\":\"premiatnc\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/PREMIA-TNC-LOGO-03.png\",\"contentUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/PREMIA-TNC-LOGO-03.png\",\"width\":1920,\"height\":525,\"caption\":\"premiatnc\"},\"image\":{\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/PremiaTNC\\\/\",\"https:\\\/\\\/www.instagram.com\\\/premiatnc\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/premiatnc\",\"https:\\\/\\\/www.youtube.com\\\/premiatnc\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/#\\\/schema\\\/person\\\/4b3345937ac253f21a2d469a5a654355\",\"name\":\"premiatnc\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/profile-tnc-96x96.jpg\",\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/profile-tnc-96x96.jpg\",\"contentUrl\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/profile-tnc-96x96.jpg\",\"caption\":\"premiatnc\"},\"url\":\"https:\\\/\\\/premiatnc.com\\\/tw\\\/author\\\/premiatnc\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Issue Invoice in Taiwan | Discover Our Process","description":"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/","og_locale":"en_US","og_type":"article","og_title":"Issue Invoice in Taiwan | Discover Our Process","og_description":"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!","og_url":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/","og_site_name":"Premia TNC","article_publisher":"https:\/\/www.facebook.com\/PremiaTNC\/","article_published_time":"2026-09-04T06:21:07+00:00","article_modified_time":"2026-09-04T06:25:38+00:00","og_image":[{"width":1200,"height":700,"url":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","type":"image\/jpeg"}],"author":"premiatnc","twitter_card":"summary_large_image","twitter_misc":{"Written by":"premiatnc","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#article","isPartOf":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/"},"author":{"name":"premiatnc","@id":"https:\/\/premiatnc.com\/tw\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355"},"headline":"Navigating Business Transactions: When to Issue Invoices in Taiwan\u00a0","datePublished":"2026-09-04T06:21:07+00:00","dateModified":"2026-09-04T06:25:38+00:00","mainEntityOfPage":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/"},"wordCount":1859,"publisher":{"@id":"https:\/\/premiatnc.com\/tw\/#organization"},"image":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","articleSection":["Blog","Taxation"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/","url":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/","name":"Issue Invoice in Taiwan | Discover Our Process","isPartOf":{"@id":"https:\/\/premiatnc.com\/tw\/#website"},"primaryImageOfPage":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#primaryimage"},"image":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","datePublished":"2026-09-04T06:21:07+00:00","dateModified":"2026-09-04T06:25:38+00:00","description":"Discover how to effectively issue invoices in Taiwan, navigate the local regulations, and streamline your business operations. Boost your financial strategy with our expert advice, contact us today!","breadcrumb":{"@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#primaryimage","url":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","contentUrl":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2024\/01\/issue-invoice-in-taiwan.jpg","width":1200,"height":700,"caption":"issue invoice in taiwan"},{"@type":"BreadcrumbList","@id":"https:\/\/premiatnc.com\/tw\/blog\/issue-invoice-in-taiwan\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/premiatnc.com\/tw\/"},{"@type":"ListItem","position":2,"name":"Navigating Business Transactions: When to Issue Invoices in Taiwan\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/premiatnc.com\/tw\/#website","url":"https:\/\/premiatnc.com\/tw\/","name":"Premia TNC","description":"Top-tier consulting firm in Asia","publisher":{"@id":"https:\/\/premiatnc.com\/tw\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/premiatnc.com\/tw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/premiatnc.com\/tw\/#organization","name":"premiatnc","url":"https:\/\/premiatnc.com\/tw\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/premiatnc.com\/tw\/#\/schema\/logo\/image\/","url":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","contentUrl":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","width":1920,"height":525,"caption":"premiatnc"},"image":{"@id":"https:\/\/premiatnc.com\/tw\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/PremiaTNC\/","https:\/\/www.instagram.com\/premiatnc\/","https:\/\/www.linkedin.com\/company\/premiatnc","https:\/\/www.youtube.com\/premiatnc"]},{"@type":"Person","@id":"https:\/\/premiatnc.com\/tw\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355","name":"premiatnc","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/05\/profile-tnc-96x96.jpg","url":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/05\/profile-tnc-96x96.jpg","contentUrl":"https:\/\/premiatnc.com\/tw\/wp-content\/uploads\/2023\/05\/profile-tnc-96x96.jpg","caption":"premiatnc"},"url":"https:\/\/premiatnc.com\/tw\/author\/premiatnc\/"}]}},"_links":{"self":[{"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/posts\/90945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/comments?post=90945"}],"version-history":[{"count":7,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/posts\/90945\/revisions"}],"predecessor-version":[{"id":94455,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/posts\/90945\/revisions\/94455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/media\/90948"}],"wp:attachment":[{"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/media?parent=90945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/categories?post=90945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/premiatnc.com\/tw\/wp-json\/wp\/v2\/tags?post=90945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}