Taiwan reinforces compliance requirements for electronic invoice allowance notes

On July 28, 2026, the Taiwan Ministry of Finance (MOF) reminded businesses of their obligations when an electronic invoice has already been issued and the parties later agree to return goods, cancel a transaction, or apply a discount. In these situations, the seller must issue an electronic invoice allowance note and transmit it to the MOF E-Invoice Platform within the prescribed timeframe.

The allowance note must be uploaded within within 2 days (if the buyer is a non-business entity) or…