Introduction to Taiwan VAT and Government Uniform Invoice (GUI)
Purchasing government-issued uniform invoices (統一發票) is an essential compliance task for businesses operating in Taiwan. Whether you’re setting up a new company or running a sole proprietorship, understanding the invoice acquisition process is crucial for legal business operations and proper tax reporting.
This guide walks you through the three key steps for purchasing invoices: Tax Registration, Application for a Uniform Invoice Purchase Certificate, and Purchasing the Invoices. We also cover important notices and options for in-person and cross-district purchase.
Step 1: Tax Registration (稅籍登記)
Before a business can purchase or issue invoices, it must complete tax registration with the National Taxation Bureau.
Process:
- After company formation, apply for tax registration to obtain a tax ID number.
- The tax office will issue an official notice requiring the business owner or representative to report in person and collect the invoice purchase certificate.
- If the business engages in online sales, it must also provide information about the platform or website. The full company name and tax ID must be clearly displayed on the site.
Step 2: Apply for a Uniform Invoice Purchase Certificate (購票證申請)
Once registered as a taxpayer, the next step is to apply for the invoice purchase certificate, which acts as a permit to buy government invoices.
Requirements:
- Submit the application online or in-person at the local tax office.
- Required documents:
1. Company registration certificate
2. Tax registration confirmation
- Fill out the application form and pay the required handling fee.
- The purchase certificate, once issued, must be used along with your official invoice stamp and responsible person’s seal when purchasing invoices.
Step 3: Purchase Government Uniform Invoices (統一發票購買)
Starting from the 15th of every even-numbered month, businesses can apply in person to purchase invoices for the upcoming period. With the purchase certificate in hand, you can now buy invoices at authorized sales locations.
In-Person Purchase:
- Bring the following to designated invoice sales points
1. Valid invoice purchase certificate
2. Company invoice stamp
3. Responsible person’s seal (must match the stamp on the purchase certificate)
- Complete a purchase order form and pay the handling fee.
- Carefully verify invoice type, issue period, quantity, and other details before leaving the counter.
- After leaving the sales point, returns or exchanges are not allowed, except in cases of:
1. Printing defects
2. Incorrect invoice type ordered (must return blank, unmarked invoices within 2 days to the original sales point)
✅ If you need to issue electronic invoices, you must first apply for a business certificate (工商憑證) and request a unique invoice number range from the tax bureau.
Additional Reminders
To ensure compliance, all businesses should be aware of the following:
- Uniform invoices are regulated items; every purchase and issuance is logged and monitored by the tax office.
- Businesses selling online must clearly display the company name and unified business number on their website.
- Small-scale businesses with monthly revenue under NT$200,000 may apply for exemption from using uniform invoices but must still provide supporting documentation.
- If you are unable to purchase invoices yourself, you may authorize a certified accountant to do so on your behalf. However, proper management of the invoices remains the company’s responsibility.
Cross-Bureau Invoice Purchase (試辦跨局零售服務)
To provide added flexibility, the government has launched a trial cross-bureau purchase service, allowing businesses to buy invoices outside their jurisdiction.
Purchase Period:
- From the 20th of the previous period to the 19th of the current even-numbered month.
- Businesses and authorized agents must pre-order via the cross-bureau system to ensure availability and smooth logistics.
Pickup & Delivery:
- After order confirmation, invoices can be picked up at the selected trial point from 1 PM the next business day up to 3 business days later.
- If you cannot pick them up in person, delivery service is available by entering accurate recipient and address details during checkout.
- As with in-person purchases, verify all invoice information upon receipt. Returns are only accepted under specific conditions (e.g., printing errors or wrong type, within 2 days).
Trial Sales Locations by Region
Taipei
- Nangang District Farmers’ Association (2F, No. 173, Section 1, Nangang Rd.)
- Taipei Sales Office, National Treasury Printing Bureau (No. 198, Section 1, Zhonghua Rd., Wanhua Dist.)
New Taipei
- Sanchong District Farmers’ Credit Dept. (4F, No. 1, Section 2, Chongxin Rd.)
- Xindian Farmers’ Association, Zhongzheng Office (No. 177, Minzu Rd.)
Taoyuan
- ROC Farmers’ Association, Zhongli Office (No. 19, Heping St.)
- Taoyuan District Farmers’ Association (No. 165, Xinsheng Rd.)
Taichung
- National Treasury Printing Bureau, Dali District (No. 288, Section 1, Zhongxing Rd.)
Tainan
- Tainan City Central District Cooperative (No. 7, Kaishan Rd.)
Kaohsiung
- Kaohsiung District Farmers’ Association, Xinxing Branch (No. 21, Qixian 2nd Rd.)
Conclusion
Purchasing government uniform invoices in Taiwan involves a clear, step-by-step process that every registered business must follow. From tax registration to in-person or cross-bureau purchases, understanding the process ensures your business complies with local tax laws and avoids unnecessary delays or penalties.