Business entities or operations meeting any of the following criteria may be exempted from the use or issuance of uniform invoices:
1. Small-scale business entities
2. Massage businesses operated by visually impaired persons who have duly obtained qualifications to engage in massage operations, and entirely staffed with visually impaired persons to provide massage services.
3. Passenger fare income of taxi operators or of other transport businesses.
4. Duly registered or established duty-free shops and duty-free shops on offshore islands.
5. Agricultural irrigation water supplies.
6. Medical services, medications, patient accommodation and meals provided by hospitals, clinics, and convalescent institutions.
7. Social welfare services provided by social welfare organizations or institutions or labor organizations, duly established with permission of the competent authority, and social welfare services outsourced by the government.
8. Education services provided by schools, kindergartens, and other cultural and educational institutions, as well as cultural services performed under government entrustment.
9. Intern shops set up by vocational schools that are not open to the public.
10. Employee welfare facilities set up by government agencies, government-run business entities, and social organizations according to relevant laws that are not open to the public.
11. Prison factories and the selling places of the finished products there from.
12. Business operations carried out by postal and telecommunications administrations according to law or through government entrustment, as well as monopoly goods sold through government monopoly offices. The preceding provision shall not include operations outside the designated business area of said institutions.
13. Legally registered street vendors.
14. (Deleted).
15. Barber shops and public bath operators
16. Special food and beverage service enterprises who pay business tax based on assessed sales by the competent authority
17. Legally registered newspaper agencies, magazine agencies, news agencies, television broadcasting stations, and radio broadcasting stations selling newspapers, publications, newsletters, or putting on advertisements, showing or airing programs within the scope of their respective designated business areas. The preceding provision shall not include advertisements sold by newspaper agencies or commercials aired by television broadcasting stations
18. Stamp tax ticket or postal stamp selling services by entrustment
19. Cooperatives, farmers’ associations, fishermen’s associations, labor unions, chambers of commerce, or trade unions selling goods or services to members through legal operations or carrying out businesses under government entrustment.
20. Bonds issued by all levels of governments and securities subject to securities transaction tax by law
21. Remaining or discarded materials from biddings organized by various levels of government
22. Courts, customs, or other institutions auctioning off confiscated or seized properties, goods, or pledges
23. Banking business entities
24. Insurance business entities
25. Business entities engaged in trust investment, securities, futures, or short-term bills.
26. Interest revenues of pawn-broking businesses and accrued rentals from pawned objects
27. Entrance fee revenues of entertainment businesses, and income from storytelling shows, funfairs, billiards-playing facilities, table tennis facilities, fishing yards, and amusement parks
28. Passenger fare or freight rate revenues of foreign international transport operators without a fixed place of business within the Republic of China carrying passengers or goods from overseas into the country that are collected by agents of said operators.
29. Compensation income acquired by business entities
30. Income, gained from goods sold through auctions or fund-raising sales by legally incorporated charity or relief organizations or fund-raising performances for charity causes, after for the disbursement of necessary expenditures for the said activities, and used for operation of business
31. Research services provided by academic or technological research institutions established under the approval of the competent authority
32. Consignees in agricultural product wholesale markets
33. Goods exported by business entities or services related to exports or services supplied within the territory of the ROC but used in foreign countries and provided by business entities.
34. Goods sold by business entities located in bonded zones to business entities located in taxable zones and exported directly without being transported to a taxable zone.
35. Others exempted from the use or issuance of uniform invoices with approval of the Ministry of Finance