For Cross-Border Electronic Commerce Business Entities

Taiwan Cloud Invoice for Overseas E-Commerce Businesses境外電商雲端發票服務

Overseas e-commerce businesses selling electronic services to individuals in Taiwan are subject to VAT registration and Cloud Invoice requirements. eInv (SystemLead) helps you complete the process — from Electronic Invoice Letter Track Number application to invoice issuance. 協助境外電子勞務業者完整導入台灣雲端發票制度，從稅籍登記、字軌號碼申請，到開立與消費者兌獎，一站式合規支援。

ISO/IEC 27001 Certified資訊安全認證 MOF-Approved Value-Added Center財政部核准加值中心
Contact Our Consultant聯絡專屬顧問
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Step 1 · Understand Your Tax Obligations了解法規義務

What Overseas E-Commerce Suppliers Need to Know境外電商在台開立發票，你該知道的事

Overseas e-commerce businesses selling electronic services to individuals in Taiwan, above a certain sales threshold, are required to complete tax registration. The articles below cover the regulations and implementation notes in more detail. 銷售電子勞務予境內自然人，達一定銷售額即須辦理稅籍登記。以下延伸閱讀，協助你掌握最新法規與導入實務重點。

Regulations

Taiwan's Business Tax on Cross-Border Electronic Services: Taxation Registration, Scope of Taxation, and Filing Rules境外電商課稅規定完整解析

Tax registration threshold, VAT rate, and Cloud Invoice obligations for overseas e-commerce businesses selling electronic services to individuals in Taiwan. 年銷售額逾新台幣60萬元須辦理稅籍登記（2025年4月調升門檻）、5%營業稅率、雲端發票開立義務等完整規範解析。

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Solutions

Important Notes and Solutions for Overseas E-commerce Implementing E-Invoices in Taiwan境外電商導入台灣電子發票的注意事項與解決方案

Five core compliance points — sequential numbering, exchange rate conversion, upload deadlines — plus eInv's Value-Added Center solution. Bilingual article. 序時序號控管、申報匯率換算、C類發票上傳時限等五大核心注意事項，以及 e首發票的加值中心解決方案。

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Technical Docs

Taiwan E-Invoicing API Integration Guide for Cross-Border Digital Service Providers

RESTful JSON API architecture, automated MIG 4.1 conversion, and SHA256 signature verification — for engineering teams evaluating integration. RESTful JSON API 串接架構、MIG 4.1 自動轉換、SHA256簽章驗證，適合工程團隊評估技術整合方案。

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Frequently Asked Questions

Common Questions from Overseas E-Commerce Suppliers境外電商常見問題

Each answer below is followed by its official source. For case-specific questions, please contact our consultant. 每則FAQ下方均標示官方資料來源；個案問題請洽詢顧問窗口。

Who needs to register for Taiwan VAT as an overseas e-commerce business?哪些境外電商需要辦理台灣稅籍登記？ +

Overseas e-commerce businesses selling electronic services to individuals in Taiwan, with annual sales exceeding NT$600,000, are required to complete tax registration. 境外電商營業人銷售電子勞務予境內自然人，年銷售額逾新臺幣60萬元者，須辦理稅籍登記。

Official source: Taiwan Ministry of Finance

When did the tax registration threshold change take effect?稅籍登記門檻何時調整？ +

The annual sales threshold was raised from NT$480,000 to NT$600,000, effective April 7, 2025. 境外電商營業人銷售電子勞務予境內自然人之年銷售額逾新臺幣60萬元者，須辦理稅籍登記；門檻自2025年4月7日起由原48萬元調整為60萬元。

Official source: Taiwan Ministry of Finance

What is the Taiwan VAT rate for overseas digital services?境外電商營業稅稅率是多少？ +

The applicable VAT rate is 5% of the full amount received, per Article 35 of the Value-Added and Non-Value-Added Business Tax Act. Foreign-currency sales amounts must be converted into TWD using the applicable Bank of Taiwan exchange rate in accordance with Ministry of Finance rules. 境外電商營業人適用的營業稅率為5%，應就收取之全部價款依營業稅法第35條規定報繳；外幣交易金額應依財政部規定，按適用之臺灣銀行匯率折算為新臺幣。

Official source: Taiwan Ministry of Finance

Does an overseas e-commerce business need to issue Cloud Invoices?境外電商要開立雲端發票嗎？ +

Overseas e-commerce businesses selling electronic services to individuals in Taiwan are required to issue Cloud Invoices under the Regulations Governing the Use of Uniform Invoices, rather than paper uniform invoices. 境外電商營業人須依統一發票使用辦法規定開立雲端發票，而非一般紙本統一發票。

Official source: Taiwan Ministry of Finance

If a domestic business sells through an overseas e-commerce platform, is it also required to file VAT?透過境外電商平台銷售的國內營業人，也需要報稅嗎？ +

The VAT treatment depends on the actual transaction structure, including who provides the service, who collects the payment, and the role of the overseas platform. 實際課稅方式須視交易架構判斷，包括電子勞務提供者、收款方及境外平台在交易中的角色。

Please contact our consultant for case-specific confirmation.

Official source: Taiwan Ministry of Finance

How do overseas e-commerce businesses apply for invoice numbers?境外電商如何申請發票字軌號碼？ +

Businesses first complete tax registration on the Ministry of Finance eTax Portal, then may appoint eInv as their Value-Added Center to assist with the Letter Track Number application. See Step 2 below for details. 企業須先於財政部稅務入口網完成稅籍登記，再選擇是否委任 e首發票協助申請字軌號碼，詳見下方Step 2。

eInv source: SystemLead onboarding guide

How can consumers check or redeem Cloud Invoice prizes?消費者如何查詢或兌領雲端發票獎金？ +

Consumers can check invoices via the Ministry of Finance E-Invoice Platform or the official Uniform Invoice Lottery Redemption App, where a mobile barcode or other carrier may be bound to receive winning notifications. See Step 4 below for details. 消費者可透過財政部電子發票整合服務平台或統一發票兌獎App查詢發票，並可綁定手機條碼等載具接收中獎通知，詳見下方Step 4。

Official source: Fiscal Information Agency, Ministry of Finance

What happens if an overseas e-commerce supplier fails to register or file taxes as required?境外電商未依規定辦理稅籍登記或申報，會有什麼後果？ +

Suppliers that fail to comply with tax registration or filing requirements are subject to penalties under the Tax Collection Act, the VAT Act, and related regulations, and may be subject to investigation by Taiwan's tax authorities. 境外電商營業人如涉有未依規定辦理稅籍登記或申報繳納營業稅等違章情事，應依稅捐稽徵法、營業稅法及其相關規定處罰。

Official source: Taiwan Ministry of Finance

General reference: "Regulations Governing the Levy of Business Tax on Cross-Border Electronic Services." Official page: Introduction to Business Tax on Cross-Border Electronic Services, eTax Portal, Ministry of Finance ↗ 官方參考：財政部稅務入口網《境外電商課稅專區—營業稅簡介》

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Step 2 · Apply for Your Electronic Invoice Letter Track Number申請發票字軌號碼

Application Process申請流程

Overseas e-commerce businesses must first complete tax registration on the Taiwan Government website. Appointing eInv as your Value-Added Center is optional and handled separately. 境外電商須先於財政部網站完成稅籍登記；委任 e首發票為加值中心屬選擇性服務，另行辦理。

1. Register your company information on the Taiwan Government website於財政部網站完成公司稅籍登記

(a) Apply for Taxation Registration　(b) Apply for Account Number and Password (a) 申請稅籍登記　(b) 申請帳號與密碼

eTax Portal, Ministry of Finance — Taxation Registration ↗

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2. Provide your company information to eInv to create your account and apply for invoice numbers提供公司資料予 e首發票，建立帳號並申請字軌號碼

(a) Create your E-Invoice system account to get your exclusive SALT for API (a) 建立電子發票系統帳號，取得API專屬SALT碼

(b) Obtain SystemLead's Letter of Appointment to apply for the Electronic Invoice Alphanumeric Number on the Government website (b) 取得 SystemLead 委任書，於財政部網站申請發票字軌號碼

eTax Portal, Ministry of Finance — Cross-Border E-Commerce Login ↗

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3. After MOF approval, invoice numbers sync to SystemLead's system財政部核准後，字軌號碼同步至系統

Once the Taiwan Finance agency approves your application, it will assign the invoice numbers on its website. If you have appointed SystemLead as your e-invoice Value-Added Center in step 2(b), our system retrieves the numbers automatically. 財政部核准後將於網站上配發所申請的字軌號碼；若已於步驟2-b委任 SystemLead 為加值中心，系統將自動取得該號碼。

Source: SystemLead cross-border e-commerce onboarding guide 資料來源：SystemLead 境外電商導入指引

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Step 3 · Choose How to Issue Invoices選擇開立方式

Use Our Value-Added Center, or Build Your Own Turnkey System交給加值中心，或自建 Turnkey

Once you have your Electronic Invoice Letter Track Number, you may upload through eInv's Value-Added Center, or build your own Turnkey transmission system to connect directly to the MOF's E-Invoice Platform. Both are eInv service features, not government requirements. 取得字軌號碼後，可選擇透過 e首發票加值中心代為上傳，或自建 Turnkey 傳輸系統對接財政部平台，兩者皆屬 e首發票服務功能，非政府強制規定。

Option 1: eInv Value-Added Center (Recommended)委託 e首發票加值中心（推薦）

Submit invoice data via Excel, SFTP, or API — eInv handles MIG 4.1 conversion and Turnkey upload on your behalf. 透過 EXCEL／SFTP／API 提供發票資料，由加值中心完成 MIG 4.1 轉檔與 Turnkey 上傳。

  • API integration with ERPs and e-commerce platforms全球型 ERP／電商平台 API 自動化串接
  • Automated retrieval of official MOF exchange rates for currency conversion自動抓取財政部公告匯率，完成外幣折算
  • Monitoring of the upload window required by MOF regulations依財政部規定監控上傳時效

Option 2: Build Your Own Turnkey System自建 Turnkey 傳輸系統

Develop and maintain your own Turnkey transmission software, with eInv providing implementation consulting and technical documentation. 企業自行開發並維護 Turnkey 傳輸軟體，e首發票提供導入諮詢與技術文件支援。

  • MIG (Message Implementation Guideline) specification, Chinese and English versionsMIG 交換規範中英文版本下載
  • Turnkey transmission software user manualTurnkey 傳輸軟體使用手冊
  • Pre-launch self-test guidelines上線前 Self-Test 自我測試指引
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Step 4 · Consumer Inquiry & Prize Redemption消費者查詢與兌獎

How Consumers May Check Invoices and Claim Prizes消費者可如何查詢發票、對獎領獎

The following describes a possible consumer flow for Cloud Invoices issued by overseas e-commerce businesses, based on Ministry of Finance materials. Actual steps may vary by carrier type and individual account settings. 以下依財政部資料整理消費者可能的查詢／兌獎流程，實際步驟依載具類型與帳戶設定可能有所不同。

1. Consumer's email address may be used as the Cloud Invoice carrier消費者Email可作為雲端發票載具

The consumer's email address may be used as the carrier for the Cloud Invoice issued by an overseas e-commerce business, where applicable. 境外電商開立雲端發票時，可依規定使用消費者留存的電子郵件信箱作為相關載具資訊。

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2. Consumers may check the E-Invoice Platform or the Uniform Invoice Lottery Redemption App消費者可至電子發票整合服務平台或兌獎App查詢

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3. Consumers may bind a mobile barcode to inquire about and donate invoices消費者可綁定手機條碼查詢發票與捐贈

Consumers who have not bound a carrier can generally still query invoices individually by email, where applicable. 未綁定載具者，一般仍可依規定以Email個別查詢。

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4. Winners may be notified via email or through their bound carrier中獎後可能以Email或已綁定載具通知

Notification method depends on the consumer's carrier binding status and account settings. 通知方式依消費者載具綁定狀態與帳戶設定而定。

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5. Consumers may register bank details via the app to claim prizes消費者可於App登記帳戶資訊以領取獎金

Registration requirements and prize claim procedures follow Ministry of Finance rules. 登記與領獎程序依財政部規定辦理。

Official source: Fiscal Information Agency, Ministry of Finance 官方來源：財政部財稅資訊中心

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Reference Pricing參考費用

Value-Added Center Service Fees加值中心服務費用一覽

One-time system setup fee: TWD 36,000. Choose an annual volume plan below — 50% off for first-year subscribers. Contact us for a tailored quote. 系統建置費 TWD 36,000（一次性），另依年用量選擇方案，首購享5折優惠。實際報價依個案評估，歡迎聯繫顧問窗口。

All prices are quoted in New Taiwan Dollars (TWD), exclusive of VAT where applicable. Overseas remittance fees and bank charges are borne by the payer. 所有金額皆以新台幣（TWD）計價，不含加值型營業稅（若適用）。境外匯款請自行負擔匯費及銀行手續費。
Plan方案 Annual Volume年用量 List Price (TWD)原價 First-Year Price (TWD)首購優惠價
Plan A6,000 invoicesTWD 24,000TWD 12,000
Plan B12,000 invoicesTWD 36,000TWD 18,000
Plan C24,000 invoicesTWD 64,000TWD 32,000
Plan D50,000 invoicesTWD 120,000TWD 60,000
Plan E200,000 invoicesTWD 200,000TWD 100,000

Pricing note: Prices shown are reference prices and may change. Final fees are subject to the current quotation and service agreement. One-time system setup fee of TWD 36,000 applies; first-year plans reflect a 50% introductory discount. 費用說明：本頁價格為參考價格，實際費用可能調整，最終以最新報價及服務合約為準。系統建置費TWD 36,000（一次性），首購優惠為5折。

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Terminology名詞對照

Terminology名詞對照

Key terminology used on this page is aligned with terminology published by Taiwan's Ministry of Finance where official English translations are available. 本頁關鍵名詞於財政部已有官方英譯者，優先採用相關官方用語。

English Term中文名稱
Cross-Border Electronic Commerce Business Entity境外電子勞務業者
（境外電商）
Cloud Invoice雲端發票
Electronic Invoice Letter Track Number發票字軌號碼
Value-Added Center (VAC)電子發票加值中心
The Transmission Software of the MOF (Turnkey)財政部傳輸軟體（Turnkey）
E-Invoice Platform財政部電子發票整合服務平台
eTax Portal, Ministry of Finance財政部稅務入口網
Uniform Invoice Lottery Redemption App統一發票兌獎 App
Message Implementation Guideline (MIG)訊息傳輸作業規範