With effect from 1 January 2020, Taiwan's so-called cloud invoice requirements for VAT will become mandatory for e-services supplied by foreign suppliers. Foreign e-service suppliers with no fixed place of business in Taiwan and annual sales exceeding TWD 480,000 have been required to account for VAT since 1 May 2017, although the requirement to issue uniform invoices was delayed and was made voluntary from 1 January 2019 to give suppliers time to implement. The cloud invoice system involves the allocation of a unique government uniform invoice number to an invoice when a supply is made, which must then be reported...