Introduction

As of 1-Jan-2021, the Taiwan Ministry of Finance (MoF) stipulates that all VAT invoices issued for goods and services sold by wholesalers, retailers, or manufacturers in Taiwan must be electronic, i.e. Electronic Government Uniform invoices (e-GUIs).

There are 3 approaches for customers to fulfill this legal requirement:

Manually issue e-GUIs on the MoF e-GUI platform

Integrate ERP directly with the MoF e-GUI platform

Integrate ERP with an e-GUI system offered by one of the government authorized invoice service providers in Taiwan, i.e. Value-Added Service Center (VASC), to integrate with the MoF e-GUI platform to issue e-GUIs

After issuing and receiving e-GUIs, businesses in Taiwan are also required to file all invoice data and then claim tax periodically through the government filing software with a specific file format. Many VASCs also provide the service of importing invoice data into the government filing software.