Overview

While most countries limit e-invoicing mandates to businesses with a local presence, Taiwan's mandate also brings non-resident sellers who are obligated to register for VAT purposes into scope. Taiwan's e-invoicing mandate covers most B2B and B2C transactions for businesses established in Taiwan, and B2C transactions for non-residents. If you sell digital services to consumers in Taiwan, you're in scope regardless of where your company is based.

Anrok handles the full Taiwan e-invoicing workflow for you as part of your e-invoicing setup — registration, number requests, issuance, transmission to the Ministry of Finance (MOF), and corrective documents for cancellations and refunds. It all runs on the same transaction data Anrok already uses for tax calculation, so there's nothing separate for you to build or reconcile.

What is an eGUI?

An eGUI (Electronic Government Uniform Invoice) is Taiwan's electronic invoice format. It is issued under a government-assigned serial number and reported to the MOF's e-invoice platform, rather than only emailed or handed to your customer as a PDF.

A few rules govern how eGUIs are numbered and allocated in Taiwan:

• Assigned serial numbers — Every eGUI must carry a serial number drawn from a range the MOF assigns to you in advance. Anrok fetches your assigned numbers automatically.
• Advance volume estimates — eGUIs are allocated in bi-monthly batches, so you need an allocated amount in hand before you can invoice against it.
• Allocation limits — If you consume your allocated volume, you can't e-invoice further until you request more eGUIs.

How Anrok handles registration and eGUI issuance

When you register with Anrok for Taiwan VAT purposes, we register you for e-invoicing at the same time — you don't file a separate application with the MOF yourself. As part of that registration, we'll ask for your estimated 12-month transaction volume in Taiwan. Because the MOF allocates eGUI numbers in ranges rather than one at a time, Anrok uses that estimate to request an initial range sized to your expected volume.

Once you're registered, Anrok manages eGUI numbers and issuance on an ongoing basis:

• As sales come in, Anrok transforms the transaction data into the fields and format a Taiwan eGUI requires, assigning the next number from your active range.
• Anrok issues the cloud eGUI and transmits it to the MOF within Taiwan's required deadline. For B2C transactions, non-resident sellers must submit eGUIs within 48 hours, and Anrok submits according to that mandate.
• As your active number range runs low, Anrok requests the next batch from the MOF automatically, based on your actual transaction volume — so you're not stuck waiting on a fresh range or re-estimating.

You can see the status of each e-invoice on the Transactions page, under the e-Invoice column. A status confirms the transaction e-invoiced. A status means it didn't — hover over the icon to see more detail on the failure reason.

How Anrok handles eGUI changes and corrections

Taiwan has strict requirements for the invoicing behavior allowed for cancellations, refunds, and adjustments. Taiwan prohibits editing or deleting an eGUI that's already been transmitted, and requires a separate, formal corrective document instead — called an allowance note.

Anrok ingests the credit notes already coming from your billing system and processes them into allowance notes, the corrective document Taiwan requires. Allowance notes are reported to the MOF as their own transaction, so the original eGUI record stays accurate.

Taiwan e-invoicing best practices

Because Taiwan doesn't allow a transmitted eGUI to be edited, the way you handle corrections in your billing system determines whether your records stay compliant. Follow these practices:

• Changes to an already-submitted invoice — Issue a secondary, separate credit note to make any changes to an invoice.
• Negative line items — Represent discounts or any negative line item as a secondary, separate credit note.
• Voiding credit notes — To void or reverse a credit note, issue a new invoice for the same amount.
• Retroactive VAT ID or exemption additions — VAT IDs must be added to transactions before they are e-invoiced. If a VAT ID is added retroactively, issue a credit note for the total amount (including tax) of the original e-invoice, then issue a new invoice with the correct amount.

Frequently asked questions