🇹🇼 Taiwan - E-Invoicing Specifications (NRA e-Invoice)

Status: 🟢 Mandatory | Active for all businesses Authority: NRA (National Taxation Bureau) Platform: e-Invoice System

1. Context & Overview

Taiwan has mandatory e-invoicing through the NRA. All businesses must issue electronic invoices for tax compliance. The system distinguishes between B2B (structured) and B2C (QR code) invoicing.

2. Technical Workflow (B2B/B2C Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate Invoice| X[Invoice Document]
    
    alt B2B
    X -->|2. Submit to NRA| NRA[NRA Platform]
    NRA -->|3. Validation| NRA
    NRA -->|4. Return ACK| S
    S -->|5. Deliver e-Invoice| C[Business]
    else B2C
    X -->|2. Generate QR Code| QR[QR Code]
    QR -->|3. Print on Receipt| C[Consumer]
    QR -->|4. Periodic Reporting| NRA
    end
    
    S -->|6. Store Document| DB[Archive]

🧱 Key Components

1. Business Registration Number: Tax ID
2. NRA Certification: Required for software
3. QR Code: Required for B2C

3. Data Standards & Formats

A. Required Format

• B2B: XML format
• B2C: QR code with plain text
• Encoding: UTF-8

B. Document Types

C. Critical Data Fields

• Business ID: Registration number
• Invoice Number: Unique identifier
• VAT Rate: 5% standard
• Clearance Number: NRA reference

4. Business Model & Compliance

A. Workflow

1. Registration: Obtain NRA certification
2. B2B: Submit structured XML to NRA
3. B2C: Print QR code on receipts
4. Reporting: Periodic submission for B2C
5. Delivery: Send to buyer/recipient

B. Archiving

• Retention: 5 years
• Format: Original document

5. Implementation Checklist

• NRA Registration: Obtain certification
• B2B Engine: Build XML generator
• B2C QR: Implement QR code generation
• NRA API: Connect to platform

6. Resources

• NRA Portal: Ntb.gov.tw
• e-Invoicing: Einvoice.nat.gov.tw