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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Regulations Governing the Use of Uniform Invoices
Article 15
For a single transaction with a combined total of the sales amount and the output tax amount less than NT$50, unless under request by the purchaser, business entities are not required to issue a uniform invoice for each of such transactions, but should in any event issue a combined uniform invoice in the total amount of the day’s sales upon closing of each business day and with the words “issued in combination” indicated, and shall put down “issued in combination on a daily basis” in the remarks column of the uniform invoice breakdown statement of the current term for reference.
For business entities issuing electronic uniform invoices via the internet or by other electronic means, issuing uniform invoices by cash registers, or issuing receipts by cash registers in a piecemeal fashion in lieu of uniform invoices issued in a piecemeal fashion, and for business entities selling goods or services via automatic vending machines and which are imposed to use uniform invoices, the provisions under the preceding paragraph shall not apply.

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