TAIWAN-EGUI
Taiwan eGUI lottery + e-invoice 2000+.
Definition
Taiwan eGUI framework: Uniform Invoice (GUI) launched 1950 by Taiwan Ministry of Finance as compliance + lottery incentive tool ('Uniform Invoice Lottery' bi-monthly draw, prizes NT$ 10000 to NT$ 10 million), popular success. eGUI digitised since 2000: MOF-customised XML/JSON format, eCert digital signature (Government Public Key Infrastructure GPKI). Modalities: Cloud Invoice (B2C invoices stored in MOF cloud, consumer can register barcode/QR for lottery participation), B2B XML invoice MOF transmission, B2G via Government Procurement Network. Taiwan Business Tax 5% standard (low rate, financed by lottery + Single Inspector IRS-like audit). ~700000 eGUI-registered enterprises. Acquirable mobile app 'Uniform Invoice' offers digital wallet lottery + carbon points environmental.
Origin
Taiwan GUI launched 1950 by MOF lottery incentive ; eGUI Cloud Invoice launched 2000 ; phased businesses obligation 2010-2020 ; ~700000 enterprises 2024.
Example in context
President Chain Store Taiwan (7-Eleven Taiwan ~6000 stores) issues eGUI Cloud Invoices to its millions of customers/day: QR code receipt, customer scans Uniform Invoice app for bi-monthly lottery, Business Tax 5% applied, POS ERP integration.
Related terms
- Mongolia VATIM — another lottery model.