Should "small shopkeepers" with Special Business Nature and Monthly Sales of NT$200,000 be Assessed for the Use of Uniform Invoices?

The National Taxation Bureau of Kaohsiung, Ministry of Finance, said that currently business entities with monthly sales amounting to NT$200 thousand are subject to the assessed use of uniform invoices. However, many small diners and cold drink shops sell food or drinks containing a lot of grease and liquid, and it can be very inconvenient to issue uniform invoices. Therefore, the Ministry of Finance issued an explanatory letter in 2000 to classify those popular style shops, such as traditional soymilk shops, icy and fruit punches shops, sweets shops, noodle diners, Taiwanese-style buffet shops, rice with pork chop shops, lunch box diners, etc., as business entities with special business nature; even though their monthly sales exceed NT$200 thousand, the National Taxation Bureau still assess their monthly sales amounts in accordance with the " Regulations for Assessing Business Tax of Certain Business Entities," and the tax rate is 1%.

The Bureau explained that in recent years, due to the change in business models, some rice with pork chop shops, beverage stores, traditional soymilk shops, and Taiwanese-style buffet shops have been transformed to chain-store operations, or they operate using ticket machines, or even the Internet. Thus, they have the capacity to use uniform invoices. These business entities with good condition are often accused of not issuing uniform invoices. In order to maintain fair taxation, the Ministry of Finance issued explanatory letters in 2011 and 2012, stating that for those business entities with special business nature, if their monthly sales reach NT$200 thousand and meet one of the following five conditions, they are included in the guidance plan for the use of uniform invoices:


Serial No.

Operational Type


Operate in a chain-store or franchise model.


Use electronic system equipment to manage seating, providing meal pick-up or take-a-number slip.


Sell online


Issue receipts, process or manage accounts electronically or using cash registers.


According to its business condition, goodwill, seasonality and other circumstances, it is sufficient to issue uniform invoices.

The Bureau said that when the National Taxation Bureau is guiding business entities to use invoices, in consideration of the needs of purchasing additional equipment, arranging manpower, planning traffic flow, operating cash registers, etc., it shall give business entities sufficient preparation time before assessing their use of uniform invoices. The Bureau called on those business entities to use uniform invoices, if one of the above five conditions is met.


Contact: Mrs. Chen, Head of the Fourth Examination Division

TEL: 07-7256600 ext.7310

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