As a professional employed in Taiwan through our local Employer of Record legal entity (Taiwan Global Vision Technology Co., Ltd.), your employment is fully compliant with all Taiwanese labor, social security, and tax regulations.
Because of Taiwan's highly regulated tax framework, which is strictly governed by the Ministry of Finance, the method you use to submit business expenses depends entirely on where the expense occurred. Please read this guide carefully to ensure your out-of-pocket expenses are processed, approved, and reimbursed quickly and without rejection.
Understanding the Taiwan Tax ID (UBN) Requirement
In Taiwan, corporate revenues and expenses are tracked via the Government Uniform Invoice (GUI / 發票) system. For our local Taiwanese company to legally reimburse you and claim the expense as a valid business deduction, the receipt must contain our company's 8-digit Tax ID, known as the Uniform Business Number (UBN / 統編). If this number is missing, the receipt is legally classified as a personal consumer purchase, and the company is prohibited by law from reimbursing it as a non-taxed expense.
- Required Tax ID (UBN): 90012246
- Company Name (for your reference): 台湾环球视野科技有限公司 (New Vision / Taiwan Global Vision Technology Co., Ltd.)
Scenario 1: Domestic Purchases (Inside Taiwan)
Whenever you make a business-related purchase inside Taiwan—such as buying office supplies, hosting a client dinner in Taipei, taking a local taxi, or paying for domestic parking—you must actively ask the vendor to include the Tax ID on the receipt.
How to ask for it:
At checkout, the cashier will often ask, "Tǒngbiān ma?" (統一編號嗎？). Simply reply "Yes" and provide the 8-digit number: 90012246. If they do not automatically ask, you must request it before you pay by saying, "Qǐng dǎ tǒngbiān" (請打統編 - Please add the tax ID).
For online services and apps (like Uber, Foodpanda, or Amazon):
You must go into the app's billing, account, or business profile settings and add the 8-digit Tax ID to your account before you request the ride or place the order. The app will automatically issue an electronic Government Uniform Invoice (eGUI) with the correct corporate information.
Note: If you submit a standard consumer receipt from a Taiwanese merchant without this 8-digit number, it cannot be legally processed by our payroll team, and your reimbursement request will need to either be rejected, or processed as additional compensation and subject to taxes.
Scenario 2: International Purchases (Overseas Business Travel)
We understand that if you travel abroad (for example, a business trip to South Korea, Japan, or the USA), foreign hotels, trains, and restaurants operate outside of the Taiwanese tax system. They cannot add a Taiwanese Tax ID to their local receipts.
You do not need a Taiwan Tax ID (UBN) on foreign receipts.
However, because these receipts lack a UBN, the Taiwanese government applies a different legal standard. Under Article 74 of the Taiwanese Income Tax Act, the government requires strict, detailed proof that foreign expenses were "reasonable and necessary" for business purposes. When submitting international expenses on the Borderless AI platform, you must provide the following to ensure approval:
- The Original Foreign Receipts: Upload a clear PDF or image of the foreign hotel folio, train ticket, or restaurant bill.
- A Detailed Business Trip Summary: In the description field of your expense submission, you must include a brief "Business Trip Report." You cannot just write "Dinner" or "Taxi." The government requires you to write: Date, Location, Who you met with, and the specific Business Purpose (e.g., "March 17 - Dinner in Seoul, South Korea with Jacky from Gencore to discuss software expansion parameters").
- Proof of Travel: If you are submitting overseas expenses, ensure you have also uploaded your flight itinerary, e-tickets, or boarding passes. The tax authorities require proof that you were physically present in the foreign country at the time the expenses were incurred.
Quick Reference Compliance Checklist
- Buying in Taiwan? MUST have Tax ID 90012246 printed on the receipt.
- Buying outside Taiwan? No Tax ID is required, but you MUST include a highly detailed business description (who, what, where, why) in the submission notes to comply with the Income Tax Act.
- Exchange Rates: Foreign expenses will be calculated and reimbursed using the Bank of Taiwan's official exchange rate based on the dates of your travel, or the settlement rate shown on your credit card statement.
By following these steps, you ensure that our local entity remains fully compliant with Ministry of Finance regulations, allowing us to process your reimbursements swiftly and securely. If you have any further questions about how to categorize a specific expense, or if you need assistance configuring your business profile on ride-sharing apps, please reach out to Borderless AI support (support@hireborderless.com).