Author: Lin-Lin Chen, CPA PROSERVACE & CO., CPAS / Partner E: [email protected]
Edited by: Integra International Grant Gilmour, B.Sc., MBA, CA, CPA Canada, BC, CPA USA, Az, GDipICL.Sc. INTEGRA TAX WORLD NEWSLETTER EDITOR E: [email protected]
Development and Current Status of Taiwan’s E-Invoice System1. Introduction
Taiwan has been at the forefront of digital transformation in public finance, with its e-invoicing initiative launched in the early 2000s. The primary objectives of this initiative were to enhance tax transparency, reduce the administrative and environmental costs associated with paper invoices, and accelerate the adoption of digital technologies across industries. By transitioning to electronic invoicing, Taiwan aimed to streamline tax reporting, improve compliance, and provide greater convenience for both businesses and consumers.
2. Historical Development
The development of Taiwan’s e-invoice system can be traced through several key phases:
Early 2000s: The Executive Yuan included e-invoicing in the ‘Knowledge Economy Development Plan’, initiating pilot programs for business-to-business (B2B) electronic invoices.… Read More








