Hello,
K+N provided information for a Format check rule for the Taiwanese VAT Number(Sources and Format). Please see the information below:
Taiwan VAT Format
While there isn't a single webpage explicitly stating the VAT number format, several reliable sources confirm it's an 8-digit number. Here are a few options:
Taiwan Ministry of Finance Website: Their website provides information on VAT registration and filing. While not explicitly stating the format, they consistently use 8-digit numbers as examples of VAT numbers. You can explore their VAT resources here (in Chinese): https://www.mof.gov.tw/eng
Tax Information Websites: Reputable tax information websites like Zoom Support confirm the format as an 8-digit number for Taiwan VAT registration. Here's an example from Zoom Support: https://support.zoom.com/hc/en/article?id=zm_kb&sysparm_article=KB0066768
Business Registration Information: Websites explaining Taiwanese business registration often mention the VAT number as part of the process. They typically show the format as 8 digits. Here's an example from Fonoa: https://www.fonoa.com/resources/coverage
While there might not be a single, official page defining the exact format, the consistency in how these reliable sources portray the VAT number format strongly suggests it's indeed 8 digits.
Here's a Taiwanese VAT number format regex:
Code snippet
^\d{8}$
This regex expression uses the following components:
^: Matches the beginning of the string.
\d: Matches any single digit (0-9).
{8}: Quantifier that specifies the preceding element (digit) must be repeated exactly 8 times.
$: Matches the end of the string.
This regex ensures the string consists only of 8 consecutive digits, which is the format for a Taiwanese VAT number.
Also, a Taiwanese GUI number and a VAT number are not the same, although they are related. Here's the breakdown: (see reference)
GUI Number (Government Uniform Invoice): This is a unique serial number assigned to each invoice issued for a taxable sale in Taiwan. It serves as a tracking mechanism for the government's e-invoicing system.
VAT Number (Value Added Tax Number): This is a unique identification number assigned to businesses registered for VAT in Taiwan. It's used to collect and report VAT on taxable sales.
Think of it this way:
The GUI number is like a receipt number specific to each transaction.
The VAT number is like a business tax ID used across all their transactions.
Here's how they connect:
A valid GUI number will include the seller's VAT number. This allows authorities to track the VAT collected on each sale.