Regulatory updates - Taiwan

On July 28, 2026, the Taiwan Ministry of Finance (MOF) reminded businesses of their obligations when an electronic invoice has already been issued and the parties later agree to return goods, cancel a transaction, or apply a discount. In these situations, the seller must issue an electronic invoice allowance note and transmit it to the MOF E-Invoice Platform within the prescribed timeframe.

The allowance note must be uploaded within within 2 days (if the buyer is a non-business entity) or 7 days (if the buyer is a business entity). Once uploaded, the information is stored on the E-Invoice Platform and may be used by the parties for tax deduction and accounting purposes.

The announcement further emphasizes that the transitional guidance period for businesses to update their systems and processes ended on June 30, 2025. Businesses are therefore expected to be fully compliant with the electronic invoice allowance note requirements and ensure that mutual agreement is obtained before transmitting adjustment information to the E-Invoice Platform.

Penalties

Failure to upload the required information accurately and within the statutory deadline may result in penalties ranging from NTD 1,500 (EUR 40) to NTD 15,000 (EUR 400).

The official announcement published by Taiwan’s Ministry of Finance is available in the following link.

On September 22, 2025, the Digital Industry Agency announced that Taiwan's Ministry of Digital Affairs (moda) is adopting Peppol's international standards and has become a Peppol Authority. The Ministry will develop localized Peppol specifications tailored to domestic needs, enabling convenient adoption by local enterprises while maintaining necessary security requirements.

This initiative will allow Taiwanese businesses to conduct cross-border digital transactions more seamlessly with other close trading countries in the Peppol network, including Australia, Singapore, Japan, New Zealand, and Malaysia, while reducing costs compared with traditional paper-based processes and electronic data interchange (EDI).

The Ministry aims to promote the Peppol network among businesses and drive industrial upgrading and transformation. The initiative will also strengthen Taiwan's position in cross-border trade and help businesses capitalize on opportunities in the global digital economy. Additionally, the Ministry will support domestic service providers to join OpenPeppol, helping accelerate Peppol adoption across industries in Taiwan.