“Electronic Government Uniform Invoice” (often referred to as “eGUI”) is an invoice that is sent or received electronically as required by the Taiwan Ministry of Finance (MoF). Paddle implemented an eGUI in accordance with tax regulations by the Taiwan MoF.
When a product is purchased by residents of Taiwan through Paddle, Paddle is required to charge a 5% Value Added Tax (VAT). This requirement is specified in item 3, article 6 of Taiwan’s “Value-added and Non-value-added Business Tax Act” and the “Time Limit for Issuing Sales Documentary Evidence” section of Taiwan’s “Value-added and Non-value-added Business Tax Act.”
Between 24 to 48 hours later, a notification will be sent to the email the buyer entered on the checkout by our third-party processor Tradevan using “Paddle.com Market Limited (firstname.lastname@example.org)” informing the buyer that the eGUI is now available to download/view on the ePortal operated by the Taiwan MoF.
Note: This is only applicable for B2C transactions. eGUI will not be issued for B2B transactions.
Please find an example of the eGUI below: