{"id":4931,"date":"2025-07-01T13:56:20","date_gmt":"2025-07-01T10:56:20","guid":{"rendered":"https:\/\/docnova.ai\/?p=4931"},"modified":"2025-08-11T15:45:18","modified_gmt":"2025-08-11T12:45:18","slug":"taiwan-et-factures-electroniques","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/taiwan-and-e-invoice\/","title":{"rendered":"Ta\u00efwan et la facture \u00e9lectronique"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Ta\u00efwan rend la facturation \u00e9lectronique obligatoire pour tous les contribuables<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis janvier 2021, toute entreprise \u00e9trang\u00e8re ou nationale doit \u00e9mettre une facture \u00e9lectronique. Le non-respect de cette obligation peut entra\u00eener des sanctions de la part du Minist\u00e8re des Finances de Ta\u00efwan (TMF).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D'autre part, Ta\u00efwan a atteint son objectif de remplacer compl\u00e8tement les factures papier par des factures \u00e9lectroniques. Depuis 2000, la majeure partie du gouvernement a lanc\u00e9 plusieurs initiatives pour remplacer la facturation papier par la facturation \u00e9lectronique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En 2006, un programme a \u00e9t\u00e9 lanc\u00e9 pour planifier et standardiser le processus de facturation \u00e9lectronique gr\u00e2ce \u00e0 une plateforme de services int\u00e9gr\u00e9e. Puis, en 2018, le TMF a impos\u00e9 l'utilisation de la facturation \u00e9lectronique gr\u00e2ce \u00e0 une application qui a couvert tous les contribuables en d\u00e9cembre dernier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Facture \u00e9lectronique \u00e0 Ta\u00efwan - eGUI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La facture \u00e9lectronique \u00e0 Ta\u00efwan s'appelle \u201cElectronic Government Uniform Invoice\u201d, \u00e9galement connue sous le nom de GUI ou eGUI. L'EGUI est une facture envoy\u00e9e ou re\u00e7ue par Internet ou par d'autres moyens \u00e9lectroniques. L'utilisation des factures \u00e9lectroniques est d\u00e9finie par la norme Uniform Invoice Usage Method.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conditions pr\u00e9alables administratives :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pour \u00eatre factur\u00e9es \u00e9lectroniquement, les entreprises doivent satisfaire aux exigences suivantes :<\/li>\n\n\n\n<li>Pour obtenir une attestation industrielle et commerciale d\u00e9livr\u00e9e par le Minist\u00e8re de l'\u00c9conomie.<\/li>\n\n\n\n<li>Embauche d'un centre \u00e0 valeur ajout\u00e9e et d'un fournisseur de factures \u00e9lectroniques qui s'interface avec la plateforme nationale de facturation conform\u00e9ment \u00e0 la l\u00e9gislation.<\/li>\n\n\n\n<li>Les entreprises doivent identifier leurs factures avec le num\u00e9ro de s\u00e9rie pr\u00e9d\u00e9termin\u00e9 demand\u00e9 au gouvernement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le syst\u00e8me de facturation \u00e9lectronique de Ta\u00efwan<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les factures \u00e9lectroniques doivent \u00eatre sign\u00e9es et transmises \u00e9lectroniquement \u00e0 la plateforme de facturation \u00e9lectronique du minist\u00e8re des Finances, appel\u00e9e la \u201c Plateforme \u201d, 7 jours apr\u00e8s leur remise aux partenaires commerciaux. Les factures sont g\u00e9n\u00e9ralement envoy\u00e9es par e-mail aux clients au format PDF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Format<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le format de la facture \u00e9lectronique est MIG-3.2.1 bas\u00e9 sur le format XML. Le PDF doit \u00e9galement \u00eatre conforme aux sp\u00e9cifications gouvernementales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stockage<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La rectification, l'annulation, le retour d'une vente, le retrait d'un achat ou la remise de factures \u00e9lectroniques doivent \u00eatre approuv\u00e9s par l'autre partie de la transaction. L'entreprise doit \u00e9galement archiver le message de confirmation et les documents de confirmation relatifs \u00e0 la facture pendant au moins 5 ans.<\/p>","protected":false},"excerpt":{"rendered":"<p>Taiwan Makes e-Invoicing Obligatory for All Taxpayers Since January 2021, any foreign or national company has to issue an e-invoice. Failure to comply may mean sanctions by the Taiwan Ministry of Finance (TMF). On the other hand, Taiwan has achieved its goal of completely replacing paper invoices with electronic invoices. Since 2000, most of the 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Makes e-Invoicing Obligatory for All Taxpayers Since January 2021, any foreign or national company has to issue an e-invoice. Failure to comply may mean sanctions by the Taiwan Ministry of Finance (TMF). On the other hand, Taiwan has achieved its goal of completely replacing paper invoices with electronic invoices. Since 2000, most of the\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1hx","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/taiwan.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=4931"}],"version-history":[{"count":3,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4931\/revisions"}],"predecessor-version":[{"id":4935,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4931\/revisions\/4935"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/4932"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=4931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=4931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=4931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}