Development and Current Status of Taiwan’s E-Invoice System

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 System

1. 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.
2005: The Ministry of Finance (MOF) established the E-Invoice Integration Platform and issued operational guidelines, gradually expanding eligibility for e-invoice usage.
2009–2012: Pilot programs were extended to physical retail channels, including convenience stores, hypermarkets, and department stores.
2013: E-invoicing was officially implemented nationwide and incorporated into the Uniform Invoice Regulations as the sixth type of uniform invoice.
From 2015: The system expanded to cover utilities and food safety traceability, and introduced credit card and e-payment accounts as carriers.
2017–2019: The government promoted the concept of ‘cloud invoices’, increased the adoption of digital carriers, and introduced special lottery incentives to encourage usage.
2020s: The system integrated cross-border e-commerce and aligned with ESG (Environmental, Social, and Governance) goals, digital governance, and cross-domain innovation.

3. Current Status

Today, nearly all businesses in Taiwan are mandated to issue electronic invoices. Consumers can access, store, and verify their e-invoices through the Ministry of Finance’s E-Invoice Integration Platform. The system supports various digital carriers, including mobile apps, membership cards, and citizen digital certificates. Foreign visitors can also obtain e-invoice proofs at the point of sale or download PDF versions from the official platform using invoice number, date, and seller ID.

4. International Comparison

According to statistics from the Ministry of Finance, as of June 2024, electronic invoices accounted for approximately 86% of all uniform invoices. In addition, the number of electronic invoices issued annually in Taiwan has exceeded 10 billion. Based on data from October 2025, the usage rate of cloud-based electronic invoices has reached 63.65%. These figures show that the adoption of electronic invoices in Taiwan is steadily increasing, and with the growing popularity of cloud invoices, the usage rate is expected to rise further in the future. The system has significantly reduced paper consumption, making a substantial contribution to environmental protection. Moreover, the introduction of electronic invoices has enhanced the efficiency of tax filing and auditing, reduced manual errors, and promoted automation and data-driven management within enterprises.

5. Data and Impact

6. ESG and Sustainability

The e-invoicing system plays a vital role in Taiwan’s ESG and sustainability efforts. By eliminating the need for paper invoices, it reduces the carbon footprint and supports environmental conservation. The system also enhances corporate governance by providing tamper-proof digital audit trails and improves operational efficiency by automating invoice processing and data management.

7. Conclusion

Taiwan’s e-invoice system exemplifies how digital innovation can transform public administration and commerce. Its comprehensive design, user-friendly features, and alignment with global sustainability goals make it a model for other countries seeking to modernize their tax systems. The system not only simplifies transactions for consumers and businesses but also reinforces Taiwan’s position as a pioneer in digital governance.

TRANSLATION:

一、簡介

台灣自2000年代初期開始推動電子發票制度，主要目的是提升稅務透明度、降低紙本發票的印製與管理成本，並配合政府推動的電子化與數位轉型政策。透過電子發票的導入，不僅能有效防堵逃漏稅行為，也有助於提升政府稅收管理效率，同時促進企業營運流程的自動化與現代化。

二、制度發展

試辦階段（2000年代初期）：
行政院將電子發票納入「知識經濟發展方案」，由財政部開始推動企業對企業（B2B）電子發票試辦，以建立初步的電子發票應用基礎。
平台建置（2005年）：
財政部建置「電子發票整合服務平台」，提供發票開立、查詢、歸戶、對獎等功能，並發布「電子發票實施作業要點」，逐步放寬使用資格，鼓勵更多企業參與。
實體通路推廣（2009–2012年）：
開始於超商、量販店、百貨公司等實體通路進行電子發票試辦，並擴展至網購平台與線上捐贈機制，逐步整合虛實通路。
全面推動（2013年）：
電子發票正式納入「統一發票使用辦法」，成為第六種統一發票類型，全面推動所有商家使用電子發票。
雲端化與永續發展（2015年至今）：
推動雲端發票與載具制度，導入信用卡、電子支付帳戶等作為載具，並結合ESG、數位治理與跨域創新，朝向智慧生活與永續發展邁進。

三、現況

目前台灣幾乎所有商家皆須使用電子發票，消費者可透過財政部電子發票整合服務平台進行發票查詢、歸戶與參加統一發票對獎。此外，外國人在台消費時也可索取電子發票證明聯，或透過輸入發票號碼、日期與賣方統編，在平台上下載PDF格式的電子發票，並可列印保存作為報帳或報稅用途。

四、國際比較

歐盟、日本與美國等先進國家亦積極推動電子發票制度，然而多數仍處於部分產業或企業自願採用階段。相較之下，台灣自2013年起全面實施電子發票，涵蓋零售、餐飲、交通、線上平台等多元領域，在制度的全面性與數位整合深度方面，已處於全球領先地位。

五、數據與成效

根據財政部統計，截至2024年6月，電子發票佔整體統一發票的比率約86%。此外，台灣每年開立的電子發票數量已超過100億張，根據2025年10月的數據，雲端電子發票的使用率已達63.65%。這些數據顯示，電子發票在台灣的使用率正在逐年上升，並且隨著雲端發票的普及，未來的使用率可能會進一步增加。顯著減少紙張使用，對環境保護貢獻良多。此外，電子發票的導入也提升了稅務申報與查核的效率，減少人工作業錯誤，並促進企業內部流程自動化與數據化管理。

六、ESG與永續發展

電子發票制度的推行有助於實現環境永續（Environmental）、社會責任（Social）與公司治理（Governance）三大面向：

減少紙張使用與碳排放，符合節能減碳目標。
建立不可竄改的數位稽核軌跡，強化公司治理與透明度。
提升企業與政府部門的行政效率，促進數位轉型。

七、結論

台灣電子發票制度自2000年代起步，歷經試辦、平台建置、全面推動與雲端化發展，已建立起全球領先的電子發票生態系統。此制度不僅便利消費者與企業，也成為國際間推動電子發票的重要參考典範，展現出台灣在數位治理與永續發展上的實力與決心。

Disclaimer

This communication contains general information only based on collective research. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of PROSERVACE & CO., CPAS, Integra International, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication.

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About the Author:

Lin-Lin Chen

Ms. Lin-Lin Chen, CPA is a Partner at the firm. She joined PROSERVACE in July 2000. An experienced CPA with nearly 30 years of audit expertise, she specializes in family business succession and tax planning, offering professional and reliable advisory services.

Education

Master of Accounting from University of Missouri-Kansas City, U.S.A.
Bachelor of Accounting from Fu-Jen University, Taiwan

About PROSERVACE & CO., CPAs:

Founded in 1996, PROSERVACE & CO., CPAs is a trusted firm with offices across Taiwan, 8 partners, and 60+ professionals. Approved to audit publicly-held companies since 1999, we specialize in accounting, taxation, foreign investment, and outsourcing services for SMEs. Guided by integrity, fidelity, and diligence, Professional + Service + Ace reflects our mission to deliver reliable solutions and support clients’ success locally and globally.

Integra International Bio:

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Development and Current Status of Taiwan’s E-Invoice System

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