Invoicing to Taiwan

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 886-2-2888-9894 (Local)
Email: taiwanhpfo.im@pg.com
 
 

P&G Taiwan Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble Taiwan Sales Company Limited.
P&G Legal Entity Number: LE 2355
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Taiwan Sales Company Limited
7Fl, no. 106, Xin Yi Road, Sec.5, Taipei 100, Taiwan
VAT Number: 54645014
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Taiwan Sales Company Limited.
Attention: Accounts Payable Front Office
7F, no 106, Xin Yi road, section 5, Taipei, 110, Taiwan.
Full Legal Name: Procter & Gamble Taiwan, Ltd.
P&G Legal Entity Number: LE 438
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Taiwan, Ltd
7Fl, no. 106, Xin Yi Road, Sec.5, Taipei 100, Taiwan
VAT Number: 21238199
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Taiwan, Ltd.
Attention: Accounts Payable Front Office
7F, no 106, Xin Yi road, section 5, Taipei, 110, Taiwan.

Taiwan Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer. Customer VAT ID required - tax registration number.
    1. For business entities using triplicate uniform invoices or computer uniform invoices, the name and the BAN of the buyer shall be provided. If the name of the buyer cannot be produced by the computer in print, the BAN number of the buyer shall suffice.
    2. Business entities in the manufacturing or import trade businesses issuing uniform invoices for goods or services sold to non-business entities shall provide the name and address or the personal identification number of the buyer.
    3. With the exception of the preceding clause, business entities issuing uniform invoices to non-business entity buyers need not provide the name and address of the buyer unless under request of the buyer.
Supplier Information
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services. Supplier VAT ID required - Tax Registration Number.
  • Full name of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
General Information
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption.
  • VAT rate(s) applied.
  • Total VAT amount.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • Price per unit (excluding VAT).
  • Any discounts or rebates, not included in the unit price.
  • Government Uniform Invoices (GUI) should be issued regarding all supplies of goods and services.
  • GUI shall be stamped with the VAT chop and shall be in standard format and contain the following items:
    - The name of the supplier;
    - Government unified number (BAN); and
    - Address and full name of company representative.
  • Government Uniform Invoices (GUI) should be issued regarding all supplies of goods and services. GUI is an official document printed, prenumbered and sold by the government, and shall be issued when there is a supply of goods or services in Taiwan. A GUI serves as an accounting receipt for recipients and as official accounting evidence for tax return purposes.
  • The VAT computed and the sales amount should be stated separately on the GUI if the recipient is a business entity. However, if the recipient is not a business, only the total amount (which includes the sales amount and VAT amount) should be stated on the GUI.
  • The GUI can either be a generic Proforma printed by the Government and sold to the business entities as their official sale receipts, or can be printed by the business entities themselves. For the businesses that are eligible to apply for the second method, the customized pre-printed GUI format should be certified and approved by the government in advance. This process is controlled by the Ministry of Finance.
  • Types of GUI are as follows:
    - GUI in triplicate: for supply of goods or services to businesses;
    - Special GUI: used by special businesses (e.g., financial institutions, and special food and beverage services);
    - Cash-register GUI: for businesses using cash registers;
    - Computer GUI: for businesses utilizing a computer system to generate GUIs as approved by the Tax authority; and
    - GUI in duplicate: for supply of goods or services to others than businesses.
  • GUI shall be stamped with the VAT chop. The VAT chop is an instrument used for stamping onto the surface of GUI. The VAT chop shall be in standard format and contain the following items:
    - The name of the supplier;
    - Government unified number (BAN); and
    - Address and full name of company representative.
  • For adjustment notes/ Debit/ or Credit Notes, it is critical to indicate reference (invoice number) to original invoice.
 

Other Taiwan Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • Shipping instructions for P&G Taiwan Ltd (LE438) - click here
  • Shipping instructions for P&G Taiwan Sales Company Ltd (LE2355) - click here
Procedures
  • N/A
Payment
  • N/A
Other
  • N/A