Offshore electronic service providers without a fixed place of business in Taiwan (referred to as foreign eCommerce operators - FECOs) selling digital services to Taiwanese consumers are required to issue Cloud Government Uniform Invoices (GUI) starting January 1st, 2020. These are a form of government pre-approved e-invoices.
Digital or electronic services include for example: Streaming or download media, desktop or mobile apps, e-books, e-learning, online journals, SaaS, and membership to online sites, etc.
The issuance of the cloud GUI (Government Uniform Invoice) is made by 2Checkout using an approved third-party provider integrated with the Taiwan Tax Authorities system.
The feature is automatically applied for all orders placed using an address in Taiwan, on reseller accounts (2Monetize), without any additional cost for merchants or shoppers.
Starting January 1st, 2020, all Taiwan shoppers will receive two invoices:
- The invoice issued by 2Checkout or any of its subsidiaries, as per the actual flow
- The e-invoice (cloud GUI) issued by the authorized third-party provider within 48 hours upon payment
2Checkout will send the billing email address of the shopper to the Taiwanese Government as a requirement of the Cloud GUI integration.
Shoppers will receive a notification from the authorized third-party provider, including some important e-GUI information: Invoice date, invoice number, random number, sales amount.
To check the cloud GUI, a shopper needs to navigate to "The E-Invoice Platform of Ministry of Finance" (https://einvoice.nat.gov.tw) and use the email address that was used when placing the orders.
Additionally, these invoices can be verified using the Taiwanese Ministry of Finance’s “Claiming Reward App”.
Shoppers will need to log in to their 2Checkout MyAccount to check order details and access the invoice issued by 2Checkout or any of its subsidiaries.
The cloud GUI issuance is compliant with the Taiwan tax legislation and provides all Taiwan shoppers with the opportunity of participating in the Taiwan receipt lottery.
To claim any potential rewards, shoppers need to navigate to "The E-Invoice Platform of Ministry of Finance" (https://einvoice.nat.gov.tw) and input the email address that was used to place the orders.