- Taiwan has clarified e-invoice allowance note requirements, mandating electronic issuance and transmission to the E-Invoice Platform from January 1, 2025, for situations like returns, withdrawals, or discounts on goods.
- Sellers face specific deadlines for uploading allowance note information (2 days for non-business, 7 days for business purchasers) and potential fines for non-compliance, while purchasers must retain agreement records for five years.
- Businesses must ensure mutual agreement before transmitting data to the E-Invoice Platform, following the end of the transitional guidance period for e-invoicing implementation on June 30, 2025.
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Taiwan reinforces compliance requirements for electronic invoicing
- Taiwan is enforcing its rules on Electronic Invoice Allowance Notes, which sellers must issue and upload for returns, withdrawals or agreed discounts under measures effective since 1 January 2025. [europe.tho…euters.com]
- Strict upload deadlines apply: 2 days for B2C and 7 days for B2B, counted from the day after issuance, with the transitional grace period having ended on 30 June 2025. [europe.tho…euters.com]
- Non-compliance now carries administrative fines of NT$1,500–NT$15,000 for late or inaccurate uploads, alongside a five-year document-retention obligation. [europe.tho…euters.com]
Extended article
Taiwan is tightening enforcement around the electronic invoicing allowance-note regime that took effect at the start of 2025. Where a transaction is subsequently returned, withdrawn or discounted by agreement, the seller must issue and upload an Electronic Invoice Allowance Note to reflect the adjustment. Upload deadlines are short and differ by transaction type — two days for B2C and seven days for B2B, measured from the day after issuance — so businesses need automated, near-real-time processes to stay compliant. With the transitional period having closed on 30 June 2025, full enforcement is now in force: late or inaccurate uploads attract administrative fines ranging from NT$1,500 to NT$15,000, and supporting documentation must be retained for five years. The message for companies operating in Taiwan is that allowance-note handling can no longer be treated as a back-office afterthought.
🔗 Thomson Reuters – Regulatory updates: Taiwan [europe.tho…euters.com]
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