Taiwanese invoice rules

Invoice date of issue and storage

Tax payers must provide a special Government Uniform Invoice at the time of supply, or cash advance if sooner.


VAT invoices should show the following information:

  • Name, including trading name, and address of supplier and customer
  • VAT number of the supplier and customer
  • Date of invoice
  • Description, including quantities/weights etc, of the taxable supplies
  • Taxable amount, VAT added, gross amount
  • Foreign currency invoices should include the FX rate applied
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