Taiwan's National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that the guidance period for electronic invoice allowance note compliance ended on 30 June 2025, with sellers now required to submit allowance note information to the Ministry of Finance's E-Invoice Platform within statutory deadlines or face fines of up to TWD 15,000 for non-compliance.
Taiwan’s National Taxation Bureau of the Northern Area (NTBNA) has reminded businesses that electronic invoice allowance notes must be transmitted to the Ministry of Finance (MOF) E-Invoice Platform within the statutory deadlines, following the end of a six-month guidance period on 30 June 2025.
The bureau said that, from 1 January 2025, when goods or services sold under an electronic invoice are subsequently returned, withdrawn or discounted by mutual agreement between the buyer and seller, the seller must issue an electronic invoice allowance note through the internet or other electronic means and transmit it to the E-Invoice Platform within the prescribed time limit.
Once stored on the platform, either the seller or buyer may download the electronic record for tax deduction or accounting purposes.
Submission deadlines set under Business Tax Act
The NTBNA said the reporting requirements are set out in Paragraph 4, Article 32-1 of the Value-Added and Non-Value-Added Business Tax Act (Business Tax Act), which specifies the time limits and scope of information that business entities must transmit to the MOF’s e-invoice Platform.
Under the rules, sellers must upload and store electronic invoice allowance note information:
- within two days from the day after issuance where the buyer is a non-business entity; or
- within seven days from the day after issuance where the buyer is a business entity.
The bureau stressed that businesses must upload the information accurately and within the prescribed deadlines.
Fines for non-compliance
Failure to upload the required information truthfully within the statutory time limits may result in penalties.
Unless an exemption applies under Article 16-3 of the Standards to Mitigate or Remit Punishment of Tax Misconduct, Violation, and Fraud Cases, businesses may face fines ranging from TWD 1,500 to TWD 15,000 under Article 48-2 of the Business Tax Act.
Five-year record retention requirement
The NTBNA also reminded consumers that where goods or services sold under an electronic invoice are later returned or discounted through a website, telephone or other electronic means, both parties should retain the agreement messages and supporting documentation for at least five years.
The requirement is provided under Point 9 of the Directions for the Implementation of Electronic Uniform Invoices Operations.
Guidance period has ended
The bureau noted that the transitional guidance period, which ran from 1 January 2025 to 30 June 2025, was intended to give businesses time to update their information systems and accounting processes to comply with the e-invoice regulations.
With the transition period now over, the NTBNA urged businesses to ensure both parties have reached agreement before transmitting the relevant allowance note information to the E-Invoice Platform for record-keeping, in line with the applicable regulations, to avoid penalties for late or inaccurate reporting.
The bureau said further information is available in the Electronic Invoice Information Record-keeping Promotion Area under the Hot Topics section of its website.
