Skip to main content
country

Taiwan Invoice Template

A free, editable invoice layout for sales to customers in Taiwan. It suits a supplier outside Taiwan billing a Taiwanese company, or a Taiwanese business that wants an English invoice or statement to sit alongside its uniform invoice. It has fields for the buyer's unified business number (統一編號), a note on how business tax is handled, and the number of any uniform invoice issued for the same sale. It is not a uniform invoice (統一發票). Businesses registered in Taiwan must issue uniform invoices under the Ministry of Finance's Regulations Governing the Use of Uniform Invoices, either on uniform invoice forms or as electronic uniform invoices transmitted to the MOF E-Invoice Platform, and no downloaded layout can replace them. The file downloads as HTML that you edit in a browser and print or save as PDF; totals are not calculated for you.

Draft this invoice
Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Customer's unified business number (統一編號)
  • Business tax note, e.g. "No Taiwan business tax charged; purchaser computes tax under Article 36"
  • Uniform invoice (統一發票) number, if one was issued for the same sale

How to Create Your Taiwan Invoice

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

The uniform invoice rules decide when and how a Taiwanese seller documents a sale; they do not set payment terms. Agree terms in your contract and print them, for example "Payment due within 30 days of the invoice date by telegraphic transfer", with your bank name, SWIFT code, account number and the invoice currency. If you bill from abroad in US dollars, say so on the invoice and state who pays bank charges.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Taiwan's value-added business tax rate is 5% for most businesses (the Value-added and Non-value-added Business Tax Act allows 5% to 10%; the Ministry of Finance's Guide to ROC Taxes 2025 gives 5% as the current rate). A Taiwanese seller shows the sales amount, the tax and the total on its uniform invoice. A foreign enterprise with no fixed place of business in Taiwan that sells services to a Taiwanese business does not issue a uniform invoice; under Article 36 the purchaser computes the business tax on the payment amount and pays it, unless it is a VAT business entity using the services solely for its taxable business. Foreign sellers of electronic services to individuals in Taiwan must register for tax above a sales threshold set by the Ministry of Finance. InvoiceQuickly applies one tax percentage per invoice, copies saved business and client tax IDs to new invoice PDFs, does not offer TWD in the editor and cannot issue uniform invoices.

Industry context (2026)

Taiwan's uniform invoices double as lottery tickets: prizes for the uniform invoice lottery are paid out of business tax revenue. A seller that issues electronic uniform invoices must transmit them to the MOF E-Invoice Platform within the prescribed time (Business Tax Act Article 32-1). The Regulations Governing the Use of Uniform Invoices were last amended with effect from 1 January 2025. Foreign enterprises without a fixed place of business in Taiwan that sell electronic services to individuals there count as business entities under Article 6, must register above a sales threshold set by the Ministry of Finance (Article 28-1), and may list prices on their cloud invoices in a foreign currency. Penalties are real: failing to use uniform invoices can bring fines of NT$3,000 to NT$30,000, and failing to issue them can bring a fine of up to five times the tax evaded (Guide to ROC Taxes 2025; sources accessed 27 October 2026).

Worked example

Northlight Design Ltd, a UK studio with no office in Taiwan, designs app screens for a Taipei software company (an illustrative example). Invoice NL-2026-0412 is dated 2 November 2026, in US dollars, net 30. Lines: app interface design, 30 hours at US$120.00 = US$3,600.00; usability review, fixed fee US$400.00. Total: US$4,000.00, with no Taiwan business tax. It shows the Taipei company's name, address and unified business number and the note "No Taiwan business tax charged; purchaser computes tax under Article 36". When it pays, the Taipei company works out 5% of the payment amount, US$200.00 at this invoice's value, and pays it unless it is a VAT business entity using the design work solely for its taxable business. Compare a Taipei agency doing the same work for the same client: it would issue an electronic or triplicate uniform invoice showing a sales amount of NT$120,000, business tax of NT$6,000 and a total of NT$126,000, with the buyer's unified business number, and transmit the e-invoice to the MOF E-Invoice Platform. An English copy of that sale could use this layout and quote the uniform invoice number.

Common mistakes to avoid

Treating an English invoice as a uniform invoice

A Taiwanese business entity must document its sales on uniform invoices. A separate English invoice does not replace the uniform invoice.

Leaving out the buyer's unified business number

Triplicate uniform invoices for business buyers must show the buyer's name and unified business number, and buyers need it to claim input tax.

Charging Taiwan tax you cannot collect

A foreign supplier of services to a Taiwanese business does not add Taiwan business tax. The purchaser computes it under Article 36.

Ignoring the electronic services rules

Foreign sellers of electronic services to individuals in Taiwan can be required to register and issue electronic invoices once they pass the Ministry of Finance's threshold.

Invoicing Tips

  • 1Selling from Taiwan to a Taiwanese company? Issue the uniform invoice first, then quote its number on any English invoice or statement you also send.
  • 2Billing a Taiwanese company from abroad for services? Leave Taiwan business tax off and add a note that the purchaser computes it under Article 36.
  • 3Ask business customers for their unified business number (統一編號). Triplicate uniform invoices for business buyers must show the buyer's name and number.
  • 4If you sell apps, streaming or other electronic services to individuals in Taiwan, check the Ministry of Finance's registration threshold for foreign sellers before you invoice.
  • 5Say which currency you bill in. A US$4,000 invoice and a NT$ invoice for the same work are not interchangeable for the buyer's tax calculation.

Related Resources

Frequently Asked Questions

What is a uniform invoice (統一發票) in Taiwan?

It is the invoice format the Ministry of Finance requires business entities in Taiwan to use, unless they are exempted (for example some small-scale businesses). The Regulations Governing the Use of Uniform Invoices set out triplicate invoices for sales to other businesses, duplicate invoices for sales to non-businesses, special invoices, cash register invoices and electronic invoices. Each lists the invoice number, date, item, quantity, unit price, sales amount, tax and total, and a triplicate invoice also shows the buyer's name and unified business number.

Can I use this template instead of a uniform invoice?

No. If you are a business entity registered in Taiwan, your sales must be documented on uniform invoices or electronic uniform invoices, and electronic uniform invoices must be transmitted to the MOF E-Invoice Platform within the prescribed time (Business Tax Act Article 32-1). This layout can only accompany a uniform invoice, for example as an English copy for an overseas head office, or be used by sellers outside the system.

What is the business tax rate in Taiwan?

5% for most businesses. The Value-added and Non-value-added Business Tax Act sets a range of 5% to 10% and the current rate is 5%, according to the Ministry of Finance's Guide to ROC Taxes 2025. Special rates apply to some sectors, such as financial institutions and certain entertainment venues.

I am a foreign freelancer billing a Taiwanese company. Do I add 5%?

Normally no. A foreign enterprise with no fixed place of business in Taiwan does not issue uniform invoices for services sold to a Taiwanese business. Under Article 36 the purchaser computes the business tax on the payment amount and pays it, and a VAT-registered purchaser using the services solely for its taxable business is exempt from paying. Your invoice should show your fee without Taiwan tax and the buyer's unified business number.

Can InvoiceQuickly issue Taiwanese uniform invoices?

No. InvoiceQuickly creates PDF invoices with one tax percentage and has no connection to the MOF E-Invoice Platform. It can be used by a seller outside Taiwan to bill a Taiwanese business in a currency such as USD, with the buyer's unified business number typed into the notes, because the app copies saved tax IDs to new invoice PDFs.