【2025 Update】E-Invoice Compliance Becomes Mandatory in Taiwan: What Foreign and Local Businesses Need to Know
Starting in 2025, Taiwan will further expand the mandatory adoption of electronic invoices (e-invoices) for certain types of businesses.
This move is part of Taiwan’s broader shift toward digital transformation in accounting and tax administration, rather than a simple tax reform.
🔍 Why Taiwan Is Expanding the E-Invoice System
- Enhancing transparency: Reduces tax evasion and false transactions.
- Real-time data access: Allows the government to monitor industry trends and tax revenues more efficiently.
- Improving efficiency: Cuts down paper-based processes and reduces administrative and storage costs.
📌 Key Changes in 2025
1. Stricter upload deadlines
For B2C invoices, data must be uploaded within 2 days after issuance; for B2B transactions, within 7 days.
Late or incorrect submissions may result in fines ranging from NTD 1,500 to 15,000.
2. Returns and discounts must be processed electronically
Paper or manual handling of credit notes will no longer be accepted.
Sellers must issue and upload all return or discount adjustments as electronic data.
3. Grace period in the first half of 2025
January–June 2025 will serve as a transition period.
Penalties will be officially enforced starting July 1, 2025.
🌍 Impact on Foreign and Cross-Border Businesses
- All entities in Taiwan are covered: Local subsidiaries, branches, and cross-border e-commerce operators issuing invoices in Taiwan must comply.
- System integration required: ERP or accounting software must connect with the government’s e-invoice platform or Value-Added Network (VAN).
- Workflow redesign: Return, correction, and adjustment procedures must be digitized.
🛠 How Companies Can Prepare
- Confirm whether your company falls under the mandatory e-invoice scope.
- Upgrade ERP or accounting systems and set up auto-upload or reminder functions.
- Integrate the “2-day / 7-day rule” into internal SOPs and KPI tracking.
- Work closely with local accountants or consultants to ensure smooth compliance.
📊 Summary
The e-invoice mandate is not merely a regulatory burden—it’s a chance to modernize financial and tax operations.
By preparing early and upgrading systems, businesses can achieve both compliance and efficiency gains.
As Taiwan continues to move toward a fully digital tax environment, timely adaptation will be key to staying ahead.
