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tw-einvoice-guide

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Original

English
🇨🇳

Translation

Chinese

Taiwan E-Invoice System (電子發票)

台湾电子发票系统（電子發票）

Framework

框架

IRON LAW: E-Invoice Is Mandatory for Most B2C Businesses

Since 2019, businesses using 統一發票 must issue electronic invoices
through the 財政部電子發票整合服務平台. Paper invoices are being phased
out. Non-compliance triggers penalties and may affect 營業稅 filing.
铁则：多数B2C企业必须使用电子发票

自2019年起，使用統一發票的企业必须通过財政部電子發票整合服務平台开具电子发票。纸质发票正逐步淘汰。不遵守规定会触发处罚，并可能影响營業稅申报。

System Architecture

系统架构

Your System (POS/ERP/E-commerce)
    ↓ API / Turnkey
財政部電子發票整合服務平台 (einvoice.nat.gov.tw)
    ↓
Consumer (via 載具: 手機條碼 / 自然人憑證 / App)
    ↓
國稅局 (tax reconciliation)
你的系统（POS/ERP/电商平台）
    ↓ API / 一站式套件
財政部電子發票整合服務平台 (einvoice.nat.gov.tw)
    ↓
消费者（通过载具：手機條碼 / 自然人憑證 / App）
    ↓
國稅局（税务对账）

Integration Methods

集成方式

MethodHow It WorksBest ForComplexity
TurnkeyInstall MOF-provided software, batch upload invoicesTraditional businesses, low volumeMedium
API (加值服務中心)Connect via 加值中心 API (e.g., 綠界、藍新)E-commerce, SaaS, high volumeLow-Medium
Direct APIConnect directly to MOF platformLarge enterprises with IT teamHigh
POS integrationPOS vendor handles e-invoice nativelyRetail, F&BLow (vendor does it)
集成方式运作方式适用场景复杂度
一站式套件安装MOF提供的软件，批量上传发票传统企业、低交易量Medium
API（加值服務中心）通过加值中心API连接（例如：綠界、藍新）电商、SaaS、高交易量Low-Medium
直接API直接连接MOF平台拥有IT团队的大型企业High
POS集成POS供应商原生支持电子发票零售、餐饮Low (vendor does it)

B2B vs B2C Invoice Differences

B2B与B2C发票差异

AspectB2B (營業人對營業人)B2C (營業人對消費者)
Buyer infoBuyer's 統編 requiredNo 統編 (consumer)
Format三聯式二聯式
Tax displayTax amount shown separatelyTax included in price
CarrierN/A手機條碼, 自然人憑證, or membership carrier
Prize eligibilityNoYes (中獎機制)
项目B2B（營業人對營業人）B2C（營業人對消費者）
买方信息需提供买方統編无需統編（消费者）
格式三聯式二聯式
税金显示税金单独显示税金包含在价格中
载具N/A手機條碼、自然人憑證或会员载具
中奖资格NoYes（中獎機制）

Carrier Types (載具)

载具类型

CarrierCode FormatUse Case
手機條碼/XXXXXXX (slash + 7 chars)Most common consumer carrier
自然人憑證2 letters + 14 digitsGovernment ID-linked
會員載具 (membership)Defined by businessLoyalty program integration
捐贈碼3-7 digitsDonate invoice to charity
载具类型编码格式适用场景
手機條碼/XXXXXXX（斜杠+7个字符）最常用的消费者载具
自然人憑證2个字母+14位数字关联政府身份凭证
會員載具（membership）由企业自定义会员忠诚度计划集成
捐贈碼3-7位数字将发票捐赠给慈善机构

Implementation Steps

实施步骤

Phase 1: Registration
  1. Register on 財政部電子發票整合服務平台
  2. Apply for 加值服務中心 AppID (if using API method)
  3. Set up certificate and authentication
Phase 2: Development/Integration 4. Choose integration method (Turnkey vs API vs POS) 5. Implement invoice issuance: create, void, void-and-reissue 6. Implement carrier scanning (手機條碼 barcode) 7. Handle 捐贈碼 (donation codes)
Phase 3: Testing 8. Test in sandbox environment 9. Issue test invoices, verify on MOF platform 10. Test void/reissue flows
Phase 4: Go-Live 11. Switch to production environment 12. Monitor daily: match issued invoices vs MOF records 13. Bimonthly: reconcile with 營業稅 filing (401 form)
阶段1：注册
  1. 在財政部電子發票整合服務平台注册
  2. 申请加值服務中心AppID（若使用API方式）
  3. 设置证书与身份验证
阶段2：开发/集成 4. 选择集成方式（一站式套件 vs API vs POS集成） 5. 实现发票开具功能：创建、作废、作废重开 6. 实现载具扫描（手機條碼） 7. 处理捐贈碼
阶段3：测试 8. 在沙箱环境测试 9. 开具测试发票，在MOF平台验证 10. 测试作废/重开流程
阶段4：上线 11. 切换至生产环境 12. 日常监控：匹配已开发票与MOF记录 13. 每两个月：与營業稅申报（401表）对账

Common API Flows

常见API流程

Issue Invoice:
POST /invoice → { seller_id, buyer_id (optional), items[], amount, tax, carrier_type, carrier_id }
→ Response: { invoice_number, invoice_date, random_code }
Void Invoice:
POST /invoice/void → { invoice_number, invoice_date, void_reason }
Query Invoice:
GET /invoice/{number} → { status, items, amount, carrier }
开具发票：
POST /invoice → { seller_id, buyer_id (optional), items[], amount, tax, carrier_type, carrier_id }
→ Response: { invoice_number, invoice_date, random_code }
作废发票：
POST /invoice/void → { invoice_number, invoice_date, void_reason }
查询发票：
GET /invoice/{number} → { status, items, amount, carrier }

Output Format

输出格式

markdown
undefined
markdown
undefined

E-Invoice Implementation Plan: {Business}

电子发票实施计划：{企业名称}

Current State

当前状态

  • Business type: B2B / B2C / Both
  • Current invoicing: Paper / Partial e-invoice / None
  • Transaction volume: {N}/month
  • 企业类型：B2B / B2C / 两者兼具
  • 当前开票方式：纸质 / 部分电子发票 / 未使用
  • 交易量：{N}笔/月

Integration Method

集成方式

  • Method: {Turnkey / API / POS integration}
  • Provider: {加值中心 name, if applicable}
  • Rationale: {why this method}
  • 方式：一站式套件 / API / POS集成
  • 提供商：{加值中心名称（若适用）}
  • 理由：{选择该方式的原因}

Implementation Checklist

实施清单

  • MOF platform registration
  • AppID obtained
  • Integration developed
  • Sandbox testing passed
  • Carrier scanning implemented
  • Donation code support
  • Production go-live
  • Reconciliation process documented
  • 完成MOF平台注册
  • 获取AppID
  • 完成集成开发
  • 通过沙箱测试
  • 实现载具扫描功能
  • 支持捐贈碼
  • 生产环境上线
  • 记录对账流程

Timeline

时间线

PhaseDurationMilestone
Registration1-2 weeksAppID obtained
Development2-4 weeksIntegration complete
Testing1-2 weeksSandbox verified
Go-live1 dayFirst production invoice
undefined
阶段时长里程碑
注册1-2周获取AppID
开发2-4周集成完成
测试1-2周沙箱验证通过
上线1天开出首张生产环境发票
undefined

Gotchas

注意事项

  • Invoice number format is assigned by MOF: You don't generate invoice numbers. The MOF assigns number ranges (字軌) that you request in advance. Run out of numbers = can't issue invoices. Request well ahead of time.
  • Void window is limited: Invoices can be voided within the same bimonthly period. After the period closes, voiding requires a more complex process (折讓).
  • 手機條碼 scanning: The barcode is a slash + 7 characters. Many POS scanners need configuration to read this format correctly. Test with real 手機條碼 barcodes.
  • Prize drawing (中獎): B2C e-invoices are automatically entered into the government lottery (統一發票兌獎). Your system must support winner notification if the invoice was stored in a membership carrier.
  • Reconciliation is critical: The MOF platform is the source of truth. If your system's invoice records don't match the platform, your 營業稅 filing will have discrepancies. Reconcile daily.
  • 发票编号格式由MOF指定：无需自行生成发票编号。MOF会分配你预先申请的编号范围（字軌）。编号用尽将无法开具发票，请提前申请。
  • 作废窗口有限：发票可在同一双月周期内作废。周期结束后，作废需通过更复杂的折讓流程。
  • 手機條碼扫描：条码格式为斜杠+7个字符。许多POS扫描器需要配置才能正确识别该格式，请使用真实手機條碼测试。
  • 中奖机制：B2C电子发票自动纳入政府統一發票兌獎。若发票存储在会员载具中，你的系统需支持中奖通知。
  • 对账至关重要：MOF平台是唯一可信来源。若你的系统发票记录与平台不符，營業稅申报将出现差异，请每日对账。

References

参考资料

  • For 加值服務中心 API documentation, see 
    references/einvoice-api.md
  • For 營業稅 filing reconciliation, see the tw-tax-basics skill
  • 加值服務中心API文档请参阅
    references/einvoice-api.md
  • 營業稅申报对账请参考tw-tax-basics技能