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Taiwan Cloud Government Uniform Invoices (GUIs) for Taiwanese non-business customers FAQ

Important: Information on this page does not constitute tax, legal or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

Starting from 1 May 2017, the Taiwanese government requires non-resident enterprises (Amazon) to charge 5% Taiwanese Value Added Tax (“VAT”) on their supplies of electronic services (Platform) to Taiwanese individual customers (non-business). Further to this legislation, non-resident enterprises are required to issue tax invoices to Taiwanese non-business customers from 1 January 2020.

If you are a Taiwanese non-business customer, Amazon will charge you the 5% Taiwan VAT fees on Selling on Amazon fees and monthly subscription fees paid by sellers who are residents of Taiwan. Amazon will also issue monthly tax invoices to you. If you are a Taiwanese corporate customer, this does not apply to you.

How does Amazon determine whether I am a Taiwanese corporate customer or a non-business customer?

Amazon would rely upon your provision of a valid Unified Business Number (referred to as a UBN, i.e. an 8-digit business ID number) to confirm your business identity.

I have a Unified Business Number. How do I provide this information to Amazon?

To provide Amazon with your Unified Business Number:

  1. Log in to Seller Central
  2. Under Settings, choose Account Info
  3. In the Tax Information section, click VAT information
  4. From the list of countries, select Taiwan
  5. Add your 8-digit UBN
  6. Click I accept and acknowledge all conditions set out in the Tax registration agreement
  7. Click Save

For additional information, refer to Taiwan Value Added Tax (VAT).

I’m a Taiwanese resident and I do not have a UBN. What can I do with the GUIs that I receive?

Taiwanese residents who receive monthly tax invoices with their GUIs may participate in a bi-monthly government-run lottery. Each cloud GUI represents a lottery ticket. The Taiwan government will be responsible for notifying Taiwanese non-business customers by email of the lottery results, and they allow customers to claim cash rewards via a government-developed application as long as the customer email addresses are connected to the E-Invoice Platform.

Where can I download a monthly tax invoice?

To download your monthly tax invoice with the GUIs:

  1. Log in to Seller Central
  2. Mouse-scroll over Reports
  3. Select Tax Document Library
  4. Select the Seller Fee Tax Invoices tab
  5. Click View to see your monthly tax invoice

How can I check lottery results and claim rewards?

You would need to download the mobile app of the Ministry of Finance or go to the E-Invoice Platform of the Ministry of Finance and set your valid email address (which was provided to Amazon) to your account on the E-Invoice platform setup with the mobile phone barcode or your MOICA ID. Then you will be provided with functions on the mobile app or the E-Invoice Platform, such as enquiring about invoices, checking lottery numbers automatically and getting a lottery winning notification. If you have already set the email address provided to Amazon to your account, you should be able to access issued tax invoices by logging in to the E-Invoice Platform of the Ministry of Finance or the related mobile apps.

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