Taiwan flag

Asia Pacific

Taiwan E-Invoicing

Live & MandatoryLast verified 2026-05-19

Mandatory eGUI e-invoicing covers all B2B and B2C transactions, with structured XML transmitted to the MoF e-invoice platform within strict deadlines.

Visit MoF

Key compliance facts

Standard

MIG 4.0 XML (digitally signed, AES-encrypted)

Authority

MoF — Ministry of Finance (Fiscal Information Agency)

Mandatory For

All business-tax-registered entities and foreign digital service suppliers (no turnover threshold)

Effective Date

Jan 1, 2021 (mandate) · Jan 1, 2024 (MIG 4.0) · Dec 31, 2025 (legacy format sunset)

About Taiwan E-Invoicing

Taiwan operates one of Asia's most mature e-invoicing regimes. Since 1 January 2021, all business-tax-registered entities — including foreign suppliers of digital services — must issue Electronic Government Uniform Invoices (eGUI) in structured XML and transmit them to the Fiscal Information Agency (FIA) platform operated under the Ministry of Finance. The current technical standard is MIG 4.0, which became mandatory on 1 January 2024; legacy MIG 3.1/3.2 were accepted only through 31 December 2025. Invoices must be digitally signed and AES-encrypted; B2B must be reported within 7 days, B2C within 2 days. B2C invoices also carry an encrypted QR code linked to the Uniform Invoice Lottery.

Implementation Phases

  1. ✓

    Mandatory eGUI

    Jan 1, 2021

    All VAT-registered domestic and foreign entities required to issue electronic invoices.

  2. ✓

    MIG 4.0 standard

    Jan 1, 2024

    New XML schema becomes mandatory technical standard.

  3. ✓

    Legacy format sunset

    Dec 31, 2025

    MIG 3.1 and 3.2 versions no longer accepted after this date.

Key Compliance Facts

  • Operated by Fiscal Information Agency (FIA) under MoF
  • B2B reporting window 7 days; B2C reporting window 2 days
  • Digital signature and AES encryption mandatory
  • Bi-monthly invoice number allocations from the tax authority
  • Archive retention: 5 years minimum
  • Penalties up to TWD 15,000 per invoice for non-compliance

Frequently Asked Questions

Is e-invoicing mandatory in Taiwan?

All business-tax-registered entities and foreign digital service suppliers (no turnover threshold). Status: Live & Mandatory.

Which authority regulates e-invoicing in Taiwan?

MoF — Ministry of Finance (Fiscal Information Agency)

What e-invoicing standard does Taiwan use?

MIG 4.0 XML (digitally signed, AES-encrypted)

What is the e-invoicing model in Taiwan?

Clearance / Real-time reporting (eGUI)

When did Taiwan e-invoicing take effect?

Jan 1, 2021 (mandate) · Jan 1, 2024 (MIG 4.0) · Dec 31, 2025 (legacy format sunset)

Topics

clearancereal-time-reportingMIG-4.0Asia-Pacific