Triplicate Uniform Invoices Should Be Issued When Selling Goods or Services to Small-scale Business Entities

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The National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “The Bureau”) stated that, according to Articles 7 and 9 of the Regulations Governing the Use of Uniform Invoices, when a business entity sells goods or services to another business entity, it shall issue a triplicate uniform invoice and indicate the name and the business administration number of the purchaser. However, if the above business entity issues a duplicate uniform invoice to the business entity without indicating the business administration number of the purchaser, the business entity shall be fined an administrative fine of 1% of the sales amount on the uniform invoice with an amount of no less than NT$1,500 and no more than NT$15,000 for failing to record the necessary particulars according to Article 48 of the Value-added and Non-value-added Business Tax Act (hereinafter “the Business Tax Act”).

The Bureau recently discovered some franchisers only issue duplicate uniform invoices without providing the business administration number of the purchasers when charging royalties and sales revenue from small-scale business franchisees. Although they claimed that sales amounts had been declared and that they had no intention to evade taxes, they are still fined according to Article 48 of the Business Tax Act.

Press Release Contact: Mr. Lin
Sales Tax Division
TEL: 06-2298085

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8d2402d5c51c42f9a7244cc13e4da1eb