Taiwan eGUIs Explained: eGUI Obligations for Foreign Providers of Digital Services

Modified on Sun, 5 Jul at 9:40 PM

If your business sells digital services to customers in Taiwan, you are required to issue a Government Uniform Invoice (eGUI) for every sale — and to file a bimonthly VAT return with Taiwan’s tax authority. This article explains what eGUIs are, why they exist, and what your obligations are as a foreign provider. Whether you’re new to Taiwan VAT or just need a clear overview, this is your starting point.

What is an eGUI?

A Government Uniform Invoice (GUI) is Taiwan’s standardised invoice system. Every sale made to a customer in Taiwan must be accompanied by a GUI with a unique government-issued number. The “e” in eGUI stands for electronic — foreign digital service providers issue these invoices electronically by uploading transaction data to an online portal.

Each GUI number belongs to a bimonthly period (for example, January–February or March–April). The government uses these numbers to track transactions and ensure the correct VAT is being reported and paid.

One unusual feature: Taiwanese consumers can enter their GUI number into a national lottery run by the government. This gives customers a strong incentive to ask for a GUI at the point of purchase — which in turn helps ensure full reporting of transactions.

Is it a legal requirement?

Yes. Taiwan’s VAT rules for foreign digital service providers came into effect on 1 May 2017. If your company sells digital services to individuals (B2C) in Taiwan and exceeds the registration threshold, you are legally required to:

Register for VAT with Taiwan’s National Taxation Bureau (NTB)
Issue a GUI for every B2C transaction
File a bimonthly VAT return
Remit the VAT collected to the tax authority

Registration threshold

The annual threshold is NTD 600,000 (raised from NTD 480,000 on 7 April 2025). If your sales to Taiwan-based consumers exceed this amount in a calendar year, you must register. If you exceeded the previous NTD 480,000 threshold before 7 April 2025, the earlier rules apply to that period. Once registered, there is no threshold for issuing GUIs — every transaction requires one.

What counts as a digital service?

Taiwan applies its eGUI and VAT rules broadly to digital services sold to consumers. This typically includes:

Software-as-a-Service (SaaS) and app subscriptions
Online platforms, marketplaces, and digital content
Streaming services (music, video, gaming)
E-books, online courses, and downloadable content
Cloud storage and other hosted services

B2C only — not B2B

The eGUI obligation applies to business-to-consumer (B2C) sales only. If you sell to VAT-registered businesses in Taiwan (B2B), different rules apply and you are generally not required to issue a GUI for those transactions.

As a foreign digital service provider registered under the simplified scheme, your eGUI filing covers your B2C sales exclusively.

How does VAT work in Taiwan for digital services?

Taiwan applies a standard VAT rate of 5% to digital services sold to consumers. Here’s how it works in practice:

You charge 5% VAT on each B2C sale to a customer in Taiwan.
You issue a GUI for that transaction. You can do this yourself, or Taxually can manage eGUI issuance on your behalf — this is available as an additional service.
Every two months, you file a VAT return summarising your Taiwan sales and the VAT collected.
You remit the VAT collected to Taiwan’s National Taxation Bureau.

Your VAT return and your GUI data must match. If you engage Taxually to manage your eGUI obligations, we will reconcile both on your behalf as part of that service.

Filing periods and deadlines

Taiwan operates on a bimonthly filing cycle. Each period covers two calendar months:

Filing period	VAT return deadline
January – February	15 April
March – April	15 June
May – June	15 August
July – August	15 October
September – October	15 December
November – December	15 February (following year)

GUIs must be issued within 48 hours of the transaction date. For transactions that fall on the last day of a bimonthly period, you must send your data to Taxually on the same day — the 48-hour window cannot be relied upon at period-end.

How eGUI issuance works with Taxually

You can manage eGUI issuance yourself by uploading transaction data directly to Taiwan’s government portal, or you can engage Taxually to handle it on your behalf. eGUI management is available as an additional service, separate from your standard VAT compliance. If you choose to use our service, we take care of issuing each GUI, delivering it to your customer, and keeping it aligned with your VAT return — so you don’t have to manage the process yourself. Get in touch and we’ll walk you through what we need from you.

End-of-period transactions

For transactions on the last day of a bimonthly period (28 Feb, 30 Apr, 30 Jun, 31 Aug, 31 Oct, 31 Dec), please send your file to Taxually on the same day as the transaction. Even a one-day delay will result in a GUI number from the next period, making it non-compliant.

What happens if something needs to be corrected?

Mistakes happen. Taiwan’s system has specific processes for handling corrections:

Allowance (credit note)

If a customer receives a refund or a post-invoice discount after a GUI has been issued, you’ll need to raise an Allowance Request. This credits the original GUI. Send Taxually a separate file with the allowance details and we’ll handle the rest.

Void invoice

If a GUI was issued in error, it must be cancelled using a Void Invoice Request. Contact Taxually for the template and we’ll guide you through the process.

Void allowance

If an allowance was issued in error, a Void Allowance Request must be submitted. Again, contact Taxually and we’ll handle it.

Penalties for non-compliance

Taiwan’s tax authority takes compliance seriously. If a GUI is not issued on time, contains incorrect data, or is missing entirely, fines can be issued per violation:

Violation	Potential fine
Late or missing GUI	NTD 1,500 – NTD 15,000 per violation
Failure to register	NTD 3,000 – NTD 30,000
Failure to file a VAT return	Surcharge of 1% of tax payable per 2 days overdue (administrative fine NTD 1,200 – NTD 12,000); if more than 30 days late, a non-filing surcharge of up to 30% of tax payable
Under-reported sales	Fine up to 5x the VAT evaded; possible suspension of operations

Legislative background

Taiwan’s eGUI and VAT framework for foreign digital services is underpinned by the following legislation:

Key legislation

Value-Added and Non-Value-Added Business Tax Act (Act No. 10600049421, amended 2017): Establishes VAT obligations for foreign providers of electronic services to Taiwan-based consumers. Article 2-1 introduces the liability for foreign businesses without a physical presence in Taiwan.

Regulations Governing the Collection of Value-Added Tax on Cross-Border Electronic Services Provided by Foreign Enterprises (Ministry of Finance, 2017): Sets out the registration threshold, filing periods, payment procedures, and GUI issuance requirements for foreign providers.

Business Entity Accounting Act and Uniform Invoice Usage Regulations: Govern the format, content, and timing requirements for all GUIs issued in Taiwan, including the bimonthly numbering system and the 48-hour issuance window.

Effective date: The regime came into force on 1 May 2017. Foreign providers that met the threshold were required to register and begin filing from that date.

Summary: what you need to do

Your eGUI compliance checklist

Confirm you’re registered for VAT in Taiwan (if your sales exceed NTD 600,000 per year).
Issue a GUI for every B2C transaction — within 48 hours of the sale, or on the same day for end-of-period transactions. You can do this yourself, or engage Taxually to manage eGUI issuance on your behalf (available as an additional service).
Include your customer’s email address in your transaction data so the GUI can be delivered to them.
For end-of-period transactions (last day of Feb, Apr, Jun, Aug, Oct, Dec), send your data on the same day — the 48-hour window cannot be relied upon.
File your bimonthly VAT return and ensure it matches your GUI data. If you have engaged Taxually for eGUI management, we will handle this reconciliation as part of that service.
If a customer requests a refund or a GUI was issued in error, an allowance or void must be submitted. Contact Taxually if you need assistance with corrections.

Need help?

Not sure whether you need to register, or have questions about your existing setup? Get in touch with your Taxually account manager or contact our support team. We’re happy to help you understand your obligations and make sure everything is set up correctly.

This article is provided for general information only and does not constitute tax, legal, or professional advice. Tax rules, rates, thresholds, and deadlines can change, and the way they apply depends on your specific circumstances. While we aim to keep this content accurate and up to date, Taxually accepts no liability for any action taken, or not taken, in reliance on it. For advice tailored to your situation, please get in touch with us or consult a qualified adviser.