What's a Government Uniform Invoice (GUI)?

Business entities selling goods or services in Taiwan need to issue a Government Uniform Invoice (GUI) to the buyer at the time of purchase, as stipulated in the Time Limit for Issuing Sales Documentary Evidence section of Taiwan's Value-added and Non-value-added Business Tax Act.

One of the purposes of the GUI is to track all Value-Added Tax (VAT) that a business or individual pays. It's therefore important to hold on to your GUIs for filing tax returns.

If you selected Business in the Tax Status field when you created your account, a GUI in triplicate shall be issued. Otherwise, a GUI in duplicate shall be issued.