The National Taxation Bureau of the Northern Area, Ministry of Finance states that, according to Paragraph 2 of Article 7-1 of the Regulations Governing the Use of Uniform Invoices issued by the Ministry of Finance on July 16, 2018, cross-border e-commerce suppliers shall issue cloud invoices to individual consumers within the Republic of China who purchase electronic services starting on January 1, 2020.
The Bureau explained, after an online deal is made, the cross-border e-commerce suppliers will send the transaction information to the consumer party via email. Said information will include “Invoice Period” and “Invoice No.”, thus making the consumer’s E-mail address an “E-Invoice carrier for Cross-border E-commerce Suppliers”. If a consumer should acquire a winning invoice, the Ministry of Finance will automatically notify said consumer by email.
The Bureau further explained, said consumer can also use the “Unified invoice redemption” app by the Ministry of Finance or go to “The E-Invoice Platform of the Ministry of Finance” (https://einvoice.nat.gov.tw) and consolidate the carrier (consumer's email address) of their E-Invoice with the bar code on their cell phone. Upon notification of a winning invoice, the “Unified invoice redemption” app’s prize redemption function can be used to transfer prize money in NTD directly to a domestic financial institute; if a financial account has been linked to the cell phone bar code, the prize money will be transferred automatically. If you have any questions, please call the toll-free number 0800-000-321 for dedicated service.