Country pack

community

臺灣

Taiwan (en)

Ekwo is free, open source accounting software. Its Taiwan pack carries the chart of accounts (商業會計項目表（節錄） — Business Accounting Items Table, abridged, 130 accounts), 2 tax rates in TWD, and the periodic return (營業人銷售額與稅額申報書（401）— General Business Entity Sales Amount and Tax Amount Return, general tax calculation method, 15 boxes). Last checked on 2026-09-22 against 11 texts of law and official sources.

Country code
TW
Currency
TWD
Pack version
0.1.0
Last checked
2026-09-22
Set up Ekwo for 臺灣

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.
  • default (default) — 130 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
12 taxes at rates of 0, 5
domestic, exempt, export, import, not_subject
Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.
  • TW-401 — 15 boxes, filed month or bimonth
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
  • day 15 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.
  • filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
no profile — no obligation in law

No statute obliges a Taiwanese business to exchange a structured electronic invoice with its trading partner under EN 16931 or a Peppol profile — no Peppol Authority is registered for Taiwan and none of `peppol-bis-3`, `factur-x-en16931`, `xrechnung` or a PINT applies here. This is a null reading of a European-shaped question, not a statement that Taiwan has no electronic invoicing: the opposite is true, and what it has instead — a government-run clearance and lottery platform for the 統一發票, 電子發票實施作業要點 and 統一發票使用辦法 article 7 — is a different mechanism this field cannot express, written up in this pack's README and in docs/international.md under "From Taiwan".

Where the tax balance landsThe accounts a filed declaration settles to, by role.
  • payable 2194
  • receivable 1269
Bank statementsThe formats this country’s banks send, and whether anything here reads them.
no format named
Payment filesThe formats the country’s banks accept for an outgoing payment.
no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
  • TW-BAA-BS — 12 lines
  • TW-BAA-IS — 8 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
community no named reviewer
11 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
2026-09-22
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.1.0 — published 2026-09-22
zh, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

TW-401declaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2194. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

What it was built from

11 sources — the law this pack was read against

Your books in 臺灣, on Ekwo.

Run it on your own project in one command, or leave us an address and we set it up with you.

Set up Ekwo for 臺灣