Taiwan
TWTaiwan's tax invoicing rests on government uniform invoices, issued on paper or electronically through the Ministry of Finance E-Invoice Platform, while Peppol is newly governed by the Ministry of Digital Affairs for interoperable exchange.
Guide reviewed .
Invoicing and electronic documents
Ministry of Finance E-Invoice Platform
The national platform for electronic uniform invoices (e-GUI), launched on 6 December 2006 with B2B and B2C functions. Electronic invoices and allowance notes are uploaded to it, and either party can download stored files.
Electronic uniform invoice and allowance data · Official source: Ministry of Finance · history of the e-invoice service
E-Invoice Message Implementation Guideline (MIG)
The Fiscal Information Agency's data exchange specification for invoice and allowance messages on the E-Invoice Platform. It is a national format, separate from Peppol.
XML messages defined by MIG version 4.0 (English edition dated 30 May 2024) · Official source: Fiscal Information Agency · E-Invoice MIG version 4.0
Peppol
OpenPeppol designated moda as Taiwan's Peppol Authority on 18 September 2025. moda will develop localised Peppol specifications and help domestic service providers seek accreditation.
Localised Peppol specifications (in development) · Official source: Ministry of Digital Affairs · Peppol Authority designation
An electronic uniform invoice in Taiwan is a tax document recorded on the Ministry of Finance E-Invoice Platform in the national MIG format. The sources reviewed do not connect Peppol to that step: moda's designation as Peppol Authority dates from September 2025, and its localised specifications were still to be developed.
For domestic sales, plan around the uniform invoice rules and platform deadlines first. For cross-border Peppol exchange, check moda's announcements for specifications and accredited service providers.
Legal guide
Uniform invoices · all sales
MandatoryA business entity that sells goods or services must issue uniform invoices within the prescribed time limits. They may be traditional paper invoices or electronic invoices, including cloud invoices stored on a buyer's carrier.
Official source: National Taxation Bureau of Taipei · use of uniform invoices FAQElectronic uniform invoices · platform upload
Mandatory when issuing electronicallyElectronic allowance notes must be uploaded to the E-Invoice Platform within 2 days when the buyer is not a business and within 7 days when it is, counted from the day after issue. Late or inaccurate uploads can be fined NT$1,500 to NT$15,000.
Official source: Ministry of Finance · electronic allowance notes and upload deadlinesB2B and B2G · electronic invoices
No e-invoicing obligation found in the sources reviewedThe National Taxation Bureau of Taipei's guidance describes paper and electronic uniform invoices side by side and does not impose a general obligation to issue electronically. The sources reviewed set no Peppol obligation.
Official source: National Taxation Bureau of Taipei · use of uniform invoices FAQ
Timeline
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B2B e-invoice pilot
Business-to-business electronic invoices began pilot operations under trial directions issued by the Ministry of Finance.
Official source: Ministry of Finance · history of the e-invoice service -
E-Invoice Platform launched
The Ministry of Finance's integrated e-invoice platform went live with B2C and B2B functions.
Official source: Ministry of Finance · history of the e-invoice service -
Exchange through the platform required
Electronic invoices had to be exchanged on the integrated service platform.
Official source: Ministry of Finance · history of the e-invoice service -
Business Tax Act amended
Articles 32 and 32-1 were amended to let businesses issue, transmit and receive uniform invoices electronically and to define carriers.
Official source: Ministry of Finance · history of the e-invoice service -
Electronic allowance notes
Sellers must issue electronic allowance notes for agreed returns and discounts and upload them within the set deadlines; a guidance period ran to 30 June 2025.
Official source: Ministry of Finance · electronic allowance notes and upload deadlines -
moda becomes Peppol Authority
OpenPeppol approved the Ministry of Digital Affairs as Taiwan's Peppol Authority.
Official source: Ministry of Digital Affairs · Peppol Authority designation -
Agreement with OpenPeppol
moda signed a bilateral cooperation agreement with OpenPeppol covering specifications, policy guidance and governance.
Official source: Ministry of Digital Affairs · cooperation agreement with OpenPeppol
Peppol in Taiwan
- Directory participants
- 16
- Document families
- 7
Peppol Authority: Ministry of Digital Affairs (moda).
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 14 participants
- 14 participants
- ApplicationResponse4 participants
- 3 participants
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.