Taiwan enforces e-invoice allowance note rules with fines up to NT$15,000
Taiwan's e-invoice allowance note rules are now fully enforced after a June 2025 transition period. Sellers must upload notes within 2 days for B2C and 7 days for B2B, or face fines of NT$1,500 to NT$15,000.
Taiwan began full enforcement of its Electronic Invoice Allowance Note (EIAN) rules on July 1, 2025, after a six-month transition period. Sellers must now issue and upload allowance notes for returns, discounts, and withdrawals within strict deadlines or face administrative penalties.
Taiwan’s Electronic Invoice Allowance Note (EIAN) rules are now in full effect, with penalties for late or inaccurate uploads.
The new rules took effect on January 1, 2025. Sellers must issue and upload an EIAN whenever a customer receives a return, withdrawal, or agreed discount. Upload deadlines are strict and depend on the transaction type:
- 2 days for B2C transactions, counted from the day after issuance
- 7 days for B2B transactions, counted from the day after issuance
A transitional period allowed businesses time to adjust. That period ended on June 30, 2025. Full enforcement began on July 1, 2025.
Penalties and record-keeping
Late or inaccurate uploads trigger administrative penalties. Fines range from NT$1,500 to NT$15,000 depending on the severity of the breach.
Businesses must keep electronic consent records and supporting documents securely for at least five years. This requirement applies to all allowance note transactions.
What businesses must do
Sellers should review their upload processes to ensure compliance with the deadline windows. Those who have not yet automated EIAN submission should prioritize integration with their e-invoicing systems before the next reporting cycle.