Taiwan Fapiao Guide: How to Fill Out a Fapiao Booklet Correctly

Businesses operating in Taiwan are required to comply with the country's uniform invoice (Fapiao) system, making it essential for business owners, accountants, and foreign entrepreneurs to understand how invoices are issued correctly. While our team provides professional Fapiao management services, having a basic understanding of Taiwan's invoice requirements can help you avoid common mistakes and maintain tax compliance. In this guide, we walk you through the process of filling out a Triplicate Fapiao (三聯式發票) step by step.

What is a Taiwan Fapiao (uniform invoice)?

A Fapiao (發票), also known as a Taiwan uniform invoice, is an official tax invoice used to document business transactions and support VAT reporting requirements. Businesses typically use either a Triplicate Fapiao (三聯式發票) for B2B transactions or a Duplicate Fapiao (二聯式發票) for B2C transactions.

There are two primary types of paper Fapiao:

• Triplicate Fapiao (三聯式發票)

  Issued to business entities, the invoice includes three copies:

  • 存根聯 (Retention Copy): Kept by the issuer/seller.

  • 扣抵聯 (Deduction Copy): Returned to the buyer for tax deduction.

  • 收執聯 (Receipt Copy): Provided to the buyer as an accounting voucher.

    
    

• Duplicate Fapiao (二聯式發票)

  Issued to individuals, these invoices include two copies:

  • 存根聯 (Retention Copy): Kept by the issuer/seller.

  • 收執聯 (Receipt Copy): Given to the individual buyer as proof of transaction.

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Example of how to issue (fill out) a Triplicate Fapiao:

• Identify the Fapiao Book: Ensure you're using the correct book by checking for "三聯式" on the cover.
  

• Start with the First Serial Number: Each Fapiao book has a unique starting serial number. For instance, in the image, it's "BW 31288850."

  
  

• Accurate Date and Serial Number Sequence: Always maintain a chronological order for both the date and serial number. Avoid issuing Fapiao out of sequence.

  
  

• Fill in the Required Information (refer to the image for correct placement):

  A: Buyer's company name.

  B: Buyer's company tax ID (統一編號).

  C: Issue date.

  D: Product or service description

  E: Amount before tax.

  F: Total amount before tax.

  G: Tax type. "應稅" indicates VAT taxable (5% VAT of the total amount).

  H: Total amount with tax (calculated as F * 1.05).

  I: Total amount in Chinese “upper-case” characters.

  J: Apply your company's Fapiao stamp.

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Additional Notes

• A Triplicate Fapiao consists of three copies. 

• Place carbon paper between the first (第一聯) and second (第二聯) sheets to ensure information is replicated on all copies.

• Provide the second (第二聯) and third (第三聯) copies to the buyer. Retain the first copy (第一聯) for your records and VAT filing.

• Taiwan has a standard 5% VAT, but certain goods and services are subject to Zero-Tax or Tax-Exempt. Refer to our case study article for more details.

  
  

Important:

If you make a mistake while filling out a paper Fapiao, do not discard any sheets. Instead, staple the entire set together to maintain the correct serial number sequence. Each Fapiao sheet is individually numbered and must be retained and recorded for compliance.

📚 Related Article

• Taiwan VAT Guide: Zero-tax-rate, Refunds & Credits

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