Invoicea Juros-AI product

What a compliant invoice must show in Taiwan.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the TWD rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in TWD Legal format PDF invoice Model Platform clearance

What the invoice must show

The content Taiwan's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
統一發票 Invoice
Tax shown in
TWD

How each party is identified

The registration numbers and their formats the Taiwan rules expect on the invoice.

Seller
統一編號 unified business number · 8 digits · always
Buyer
買受人統一編號 buyer unified business number · 8 digits · both parties in the market

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗
營業稅由買受人報繳 — 加值型及非加值型營業稅法第36條VAT reported by the buyer — Art. 36
零稅率 — 加值型及非加值型營業稅法第7條第1款(外銷貨物)Zero rate — export of goods, Art. 7(1)
Zero-ratedstatute ↗
零稅率 — 加值型及非加值型營業稅法第7條Zero rate — Art. 7
免稅 — 加值型及非加值型營業稅法第8條Exempt — Art. 8
Out of scopestatute ↗
非屬中華民國境內銷售 — 加值型及非加值型營業稅法第4條Outside the scope — Art. 4
Foreign seller (import)statute ↗
未含營業稅 — 進口貨物之營業稅由進口人向海關繳納(加值型及非加值型營業稅法第41條)VAT not charged — VAT on the imported goods is paid by the importer to Customs (Art. 41).
The client's step: A Taiwan-registered seller's legal invoice is the 統一發票 issued through the MOF e-invoice platform (MIG 4.1, Turnkey or a value-added centre) — the client's step; this document is the 商業發票.

統一發票使用辦法第7、9條: 開立日期、字軌號碼、營業人名稱/統一編號/地址、買受人名稱及統一編號(三聯式)、品名、數量、單價、金額、銷售額、課稅別(應稅/零稅率/免稅)、稅額、總計。

The format, and who sends it

Taiwan runs a clearance / registration platform, so issuing the legal document is a step the seller's own system takes.

Legal format(s)
PDF invoice · (roadmap: eGUI MIG 4.1)
Transmission
A clearance platform or accredited channel — the seller's own step (see above)

Don't just look these rules up. Generate them.

Invoice by Juros-AI assembles the Taiwan invoice to the rules on this page on your own machine; issuing the legally valid document through the national platform stays your step — and it never has to leave the building to do it. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Taiwan invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets