1.　Enacted for implementation pursuant to Decree No. Tai-Tsai-Shui-0920454024 issued on 15 August 2003.
2.　Revised Articles 2 and 4 promulgated in the government decree No. 0960452304 by the MOF on 14 April 2007.
3.　Revised Articles 2, 3 and 17 promulgated in the government decree No. 09704558230 by the MOF on 9 December 2008.
4. Revised Articles 2, 3 and 11 promulgated in the government decree No. 0990018267 by the MOF on 9 June 2010.


1. For the purpose of simplifying the formalities for purchase of uniform invoices by business entities, the Guidelines herein are set forth pursuant to Paragraph 3, Article 32 of the Value-Added and Non-Value-Added Tax Act (hereunder called the “Act”).

2. A business entity that meets the following criteria may apply in the name of its head office on behalf of itself or such of its branches as may have need to the competent authority where its head office is located for approval to print its own duplicate or triplicate cash register uniform invoices in accordance with the regulations.:
(1)The business entity has no records of any confirmed past due business tax payments and/or fines, or has filed CPA-certified business income tax returns in the last two years; or filed business income tax returns in the last two years on "Blue Form" as approved by the tax authority.
(2)The head office and branch offices of the business entity combined has issued more than 50,000 duplicate or triplicate cash register uniform invoices each month on average for the last six months. 
If any of the following conditions apply to a business entity that has been approved to print its own cash register uniform invoices, the competent authority where its head office is located may suspend its qualification for self-printing:
(1)The head office and branch offices of the business entity combined has issued less than 50,000 duplicate or triplicate cash register uniform invoices a month for six consecutive months.
(2)The head office or branch office of the business entity has been caught avoiding the issue of uniform invoices or understating the sales amount on invoices.
(3)The head office or branch office of the business entity has been suspended its business by the competent authority for failing to make a due tax payment.
(4)The business entity violates the provisions in the Regulations Governing the Use of Uniform Invoices, the Regulations Governing the Use of Cash Registers or the Guidelines for the Use of Cash Registers, and thereby affects the proper operation of tax collection agency.

3. A business entity shall submit the following documentation when applying for approval to print its own cash register uniform invoices:
(1) Photocopy of the latest sales amount and business tax return of the head office and branch offices.
(2)Photocopy of the letter of appointment of a CPA for certifying and filing business tax returns, or the letter of approval from the competent authority to file business income tax returns on the “Blue Form”, and receipts for business income tax returns（prafit and loss and tax amount calculation table）filed in the last two years.
(3) Cash register uniform invoice printing plan (see Attachment 1), which includes the scope of application as well as matters as may not be included within such scope, planned schedule, user names, control and fraud prevention measures.(4)Specimen of self-designed duplicate or triplicate cash register uniform invoice.

4. When a business entity prints its own cash register uniform invoices, it shall stamp a watermark approved by the Ministry of Finance on the Simili paper used to print the invoices. The printing of cash register uniform invoices shall follow the specifications and colors prescribed by the competent authority. The business entity may also print slogans of government policy, company logos or advertisements in the blank space on the invoice (the restrictions of location and size of company logos or advertisements are provided in Attachment 2, 3). Except for advertisements, the business entity shall, before printing the government policy or company logo the first time, submit for approval the planned style and text size before printing to the competent authority where the head office of the business entity is located, and indicate the approval document number thereof at the bottom of the front of the invoice. The preceding provision applies when there is any change to the slogan or company logo to be printed on the invoices.
If there is any change to the specifications or colors of the uniform invoices prescribed by the competent authority, the business entity shall make changes to its own printed uniform invoices accordingly after receiving notification from the competent authority.
When a business entity prints its own duplicate cash register uniform invoices, it shall use the simili paper weighted at 60gsm to print them. In addition, it shall also use permeable ink to print the number shown on the uniform invoice receipt whereby the number can be clearly seen in black on the obverse side of the invoice and in red on the reverse side. 

5. Prior to printing its own cash register uniform invoices and thirty days before the beginning of each calendar year thereafter, the business entity shall estimate the quantity of invoices to be printed for each period of the year, and apply to the competent authority where the head office is located for the assignment of alphabet codes as well as invoice numbers, and then print the invoices accordingly. If the assigned numbers are insufficient for printing, the business entity should apply to the competent authority for additional numbers five days in advance.
The business entity shall print the uniform invoices for each period using numbers assigned by the competent authority. The head office of the business entity shall fill out the alphabet codes and the beginning and ending numbers for Self-Printed Cash Register Uniform Invoices for each period according to the prescribed format (see Attachment 4), and submit it to the competent authorities where the head office and branch offices of the business entity are located within ten days after the start of the next period to facilitate the creation of number-assignment files and crosschecking by the competent authority.

6. For the cash register uniform invoices printed by a business entity and distributed to its head office and branch offices, the head office shall fill out the Number Distribution of the Self-Printed Cash Register Uniform Invoices (Attachment 5) according to the prescribed format and submit it to the competent authorities where the head office and branch offices are located within ten days after the start of the next period to facilitate the creation of application files and tracking by the competent authority.

7. A business entity that has been approved to print its own cash register uniform invoices may apply to the competent authority where its head office is located for permission to fill up the forms periodically or related media data (see Attachment 6 for the format and length) and submit them to the MOF Data Processing Center through the said authority, instead of filing documented data with all tax authorities where its branch offices are located.

8. For blank self-printed cash register uniform invoices that have not used by head offices and branch offices during the period, the business entity shall, in compliance with Article 35 of the Act, include their alphabet codes as well as the invoice numbers in the detailed list of uniform invoices while filing the business tax return, and submit a list of Blank Self-Printed Cash Register Uniform Invoices Disposed (Attachment 7) to the competent authority at where the head office located. The business entity shall dispose of the aforesaid blank invoices before the 24th of the month filing the business tax return. If deemed necessary, the competent authority may dispatch personnel to supervise the disposal of blank invoices.

9. The business entity shall also print its own detailed list of uniform invoices for self-printed duplicate cash register uniform invoices according to the prescribed format.

10. If the numbers of invoices printed by the business entity are repeated due to printing error or other reasons, or blank invoices become missing or are not disposed of as required, resulting in illicit use, repeated claim or false claim of uniform invoice prizes, or tax evasion, the business entity shall be liable for the improperly claimed prizes, and subjected to penalty and other legal actions as provided by law if it is found in violation of the relevant laws and regulations.

11. After a business entity has been approved to use self-printed cash register uniform invoices, if its new branch(es) that engage(s) in retail business need to use the same uniform invoices, the business entity shall report such need of the aforesaid branch(es) to the competent authorities where the head office and the new branch(es) office(es) is/are located.
12. To apply for approval to print its own cash register uniform invoices, the business entity shall apply to the competent authority where its head office is located three months before the planned month for using such invoices the first time; if the business entity intends to switch the use of self-printed uniform invoices to government-printed invoices, it shall apply to the tax authority where its head office is located three months before the planned month for using the self-printed invoices for the last time.

13. Matters not specified herein shall be governed by the Regulations Governing the Use of Uniform Invoices and other relevant provisions.