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Chapter Law Content

Chapter 5 Collection Procedures
Section 2 Books and Documentary Evidence
Article 32
Business entities selling goods or services shall issue uniform invoices to the purchaser at the time stipulated in "The Table of the Time Limits for Issuing Documentary Evidence of Sales" in this Act. Business entities of a special nature or small business entities may be exempted from issuing uniform invoices, and may, instead, issue ordinary receipts.
The list price set by a business entity for taxable goods or services shall be inclusive of the business tax.
Where a business entity calculates the output tax pursuant to Article 14, if the purchaser is a business entity, the output tax and the sales amount shall be stated separately on the uniform invoice; if the purchaser is not a business entity, the uniform invoice shall be issued at the list price.
The uniform invoice shall be printed and sold by the government, or the business entity may print its own invoices with approval from the government or issued, transmitted or obtained via the internet or by other electronic means. The forms, items to be recorded, and use of invoices shall be prescribed by the Ministry of Finance.
The competent tax authority may approve a business entity to use a cash register to issue uniform invoices or to issue cash register receipts instead of issuing uniform invoices on an item-by-item basis. Regulations governing the use of cash registers shall be provided by the Ministry of Finance.
Article 32-1
When Business entities sell goods or services and issues and transmits electronic uniform invoices under Paragraphs 4 of the preceding article, they shall upload the information of uniform invoices to the E-Invoice Platform of the Ministry of Finance; with respect to purchasers requesting uniform invoices by carriers which are approved by the competent tax authority, business entities shall upload the information of uniform invoices with the identification codes of carriers.
The carriers in the preceding paragraph denote the numbers used to record or connect the information of E-Invoice as follows:
1.National ID card numbers, the Citizen Digital Certificate numbers, phone numbers, and membership numbers of business entities or their partner institutions.
2.The payment instruments numbers of credit card, ATM card, electronic stored value card, and electronic payment account and so on, used by purchasers when trading.
3.Other numbers used to record or connect the information of E-Invoice.
The identification codes of carriers in Paragraph 1 denote the numbers used by the E-Invoice Platform of the Ministry of Finance to recognize the category of the carriers and the carriers in the preceding paragraph.
Article 33
A business entity which deducts input tax from output tax shall maintain the following documentary evidence with its name, address, and business administration number on such documents.
1. Uniform invoices specifying business tax paid on purchases of goods and services.
2. Uniform invoices specifying the amount of business tax issued by the business entity itself under the circumstances deemed as sales of goods or services as prescribed in paragraph 3 or paragraph 4 of Article 3.
3. Other documentary evidence specifying the amount of business tax and approved by the Ministry of Finance.
Article 34
The Ministry of Finance shall promulgate regulations governing the books of account and documentary evidence.