Taiwan: ERP localization
Region: Asia-Pacific · Key facts · VAT · Partners · Local ERPs
Key facts
| Fact | Value | Status / source |
|---|---|---|
| Currency | New Taiwan Dollar (TWD) | verified [1] checked 2026-10-17 |
| VAT / GST | Business tax (VAT) – general rate 5% | verified (secondary source) [1] checked 2026-10-17 |
| E-invoicing | Electronic uniform invoices (e-GUI) through the Ministry of Finance e-invoice platform; foreign e-service suppliers must issue cloud invoices (since 1 Jan 2020) | verified [1] checked 2026-10-17 |
| Business registration | The company registration authority depends on paid-in capital; manufacturers also register factories with the local government | verified [1] checked 2026-10-17 |
| Statutory accounts / chart of accounts | Not yet researched | unverified |
| Fiscal year | Not yet researched | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [1] checked 2026-10-17 |
| Employer registration / social insurance | Employers enrol workers in Labor Insurance, Employment Insurance and Labor Occupational Accident Insurance with the Bureau of Labor Insurance; occupational accident insurance is compulsory regardless of headcount | verified [1] checked 2026-10-17 |
| Language requirements | Not yet researched | unverified |
| Tax authority | https://www.etax.nat.gov.tw/etwmain/en | verified [1] checked 2026-10-17 |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [1] checked 2026-10-17 |
| Odoo fiscal localization | Fiscal localization package listed | verified [1] checked 2026-10-17 |
| NetSuite country help | Oracle publishes NetSuite country help topics for this country | verified [1] checked 2026-10-17 |
Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.
VAT / GST facts
| Fact | Value | Verification / source |
|---|---|---|
| VAT name | Business tax (VAT) | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT standard rate | 5% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT reduced rates | Not stated in the sources checked | — |
| VAT registration threshold | Not stated in the sources checked | — |
| VAT filing frequency | Not stated in the sources checked | — |
| VAT non-resident / reverse charge | Not stated in the sources checked | — |
Summarised in our own words. official = confirmed on a government or EU Commission page; secondary = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.
E-invoicing
| Status | In force Operational; domestic scope and special offshore-supplier obligations differ |
|---|---|
| Model | Uniform electronic invoices with platform/provider transmission; cloud consumer invoices |
| Evidence | Direct Ministry of Finance onboarding and cloud-invoice pages · checked 2026-10-17 · [1] [2] |
Scope and timing
Taiwan's electronic uniform-invoice system supports both business and consumer transactions, with tax-platform identities and number allocation. It should not be described merely as voluntary PDF exchange or as one undifferentiated B2B rule.
The Ministry of Finance's onboarding guidance describes tax-registered businesses authenticating on the integration platform or through a value-added service centre. It states that B2B and B2C electronic issuers use electronic invoice number series. The guidance is older, so current production specifications still need checking. MOF B2B and B2C onboarding
Government-customer references and domestic tax obligations should be evaluated separately. Cross-border electronic-service suppliers have a dedicated cloud-invoice information area; do not apply that specialised process to every foreign sale or import.
Invoice lifecycle and data
The MOF cloud-invoice area links to the platform, legal materials and turnkey transmission services for the relevant cross-border supplier context. MOF cloud-invoice services
For the actual seller, confirm tax registration, authentication, allocated number series, permitted provider and the applicable structured message specification. Keep business buyer tax identifiers distinct from consumer delivery or carrier identifiers. Record whether the issued document is for a registered business, an end consumer or a specialised offshore supply.
Preserve issue and transmission evidence, as well as any cancellation or allowance relationship. A printed representation is a rendering of the fiscal document, not a replacement for a missing transmission record.
ERP implications
Control invoice numbers across branches, POS systems and service providers. A retry should reuse the supported transaction identity rather than silently consuming another number and leaving the first invoice unresolved.
For consumer operations, test delivery to the chosen carrier or receipt channel and protect personal information. For business customers, test tax identifier validation and purchase matching. Keep the two workflows distinguishable even if they share an ERP sales ledger.
Reconcile source sales, issued electronic invoices and platform outcomes by document class. Treat unused numbers, cancellations and credits as explainable movements rather than deleting them to make counts agree. Assign tax ownership of scope and technical ownership of schema changes.
Sources and evidence limits
Both MOF pages were directly readable on 17 October 2026. The onboarding FAQ has an older publication date and the cloud page contains historical maintenance notices. This copy therefore avoids a universal current deadline, claims of complete domestic mandatory coverage or a verified latest schema version. Exact issuer scope and production specifications remain required checks.
Limitations: Domestic universal mandatory scope, current technical schema revision and cancellation deadlines not established.
ERP cells for Taiwan: e-invoicing matrix · status scale explained on E-invoicing. Not tax or legal advice.
Localization partners & apps
No source-checked partner or app recorded yet.
Local ERPs & accounting systems
No local system recorded yet.
Localisation via local partner
| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [1] checked 2026-10-16 |
Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.
VAT & tax reporting
No requirement recorded yet for this country – unverified.
All countries: VAT & tax reporting
SAF-T
No requirement recorded yet for this country – unverified.
ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the e-invoicing matrix.
Glossary
Terms for Taiwan: BLI, Taiwan · MOF. See the glossary for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).
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