Taiwan e-invoicing explained — the e-invoice is one of five uniform-invoice types, issued when the statutory time-limit table requires and filed on the MOF E-Invoice Platform within 7 days (business buyer) or 2 days (consumer); MIG 4.0 message format; cloud invoices mandatory for foreign e-service suppliers since 1 January 2019; penalties under the Business Tax Act.
Taiwan's business tax for businesses — the 5% value-added business tax and the non-value-added rates, registration before trading, the NT$600,000 threshold for foreign e-service sellers, reverse charge for business buyers, uniform invoices and e-invoice upload limits, bimonthly returns due on the 15th, exemptions and penalties.
Taiwan's tax IDs explained — the 8-digit Business Administration Number (統一編號) and its divisible-by-5 check, the national ID and UI number formats, who registers for business tax, the NT$600,000 cross-border threshold and lookups.