Q:
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Taiwan business entities issue the invoice according to the provision of “Time Limit for Issuing Sales Documentary Evidence” of the Regulations Governing the Use of Uniform Invoices Act, when should the uniform invoice issue for the checks received?
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A:
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For business entities whose time limit for uniform invoice issuance is the time of payment collection pursuant to the provisions under “Time Limit for Issuing Sales Documentary Evidence” of the Regulations Governing the Use of Uniform Invoices Act, the uniform invoices for checks received may be issued on the date as stated on such checks.
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Q:
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Should the business entities that engaged in export sales issue the uniform invoices, how the sales amount being calculated and declared?
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A:
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1.
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Goods exported by business entities or services related to exports or services supplied within Taiwan but used in foreign countries and provided by business entities are exempt from issuance the uniform invoice.
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2.
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Business entities export the goods to the foreign purchaser directly, the business entities shall convert the sales amount according to the exchange rate announced by the custom clearance on the day. For the business entities appoint the post office or express courier to deliver the goods internationally without passing the customs clearance, the date and the amount should follow the receipt issued by the post office or the express courier, for the amount in foreign currency, shall convert into TWD according to the currency exchange rate of the bank on the day. For the sales of goods or services related to exports or services supplied within Taiwan but used in foreign countries and provided by business entities, should base on the date of payment received, and the amount in foreign currency, shall convert into TWD according to the currency exchange rate of the bank on the day.
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Q:
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How to deal with a sales return or discount after the business entities has issued an invoice?
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A:
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1.
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If the purchaser is the non-business entities, when the sales amount for the issued uniform invoice has not yet been declared, business entities shall retrieve the receipt copy of the original invoice and attach it onto the retention copy of the same invoice with the word “nullified” added. If the purchaser if the business entities, when the sales amount for the issued uniform invoice has not yet been declared, business entities shall retrieve the receipt and deduction copies of the original invoice and attach them onto the retention copy of the same invoice with the word “nullified” added. Where the original uniform invoice contains the name and uniform serial number of the purchaser, purchaser’s certificate of sales return, purchase return or allowances on purchased merchandise may suffice.
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2.
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If the purchaser is the business entities, when the sales amount for the issued uniform invoice has been declared, purchaser's certificate of sales return, purchase return or allowances on purchased merchandise is required; such a case however shall be limited to instances where the original uniform invoices contain the name and uniform serial number of the purchaser.
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3.
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If the purchaser is the non-business entities, when the sales amount for the issued uniform invoice has been declared, business entities shall obtain the purchaser's certificate of sales return, purchase return or allowances on purchased merchandise, and shall in addition thereto, retrieve the receipt copy of the original uniform invoice issued. Where the retrieval of the receipt copy is not possible, a copy of said receipt copy may be used in replacement. In the event that both parties have established a sale and purchase agreement and where the original uniform invoice contains the name and address of the purchaser, the retrieval of the receipt copy of the original uniform invoice is not necessary.
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4.
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For the business entity who uses electronic invoices may issue, transfer, or obtain the certificate of sales return, purchase return, or allowances on purchased merchandise via the Internet or other electronic tools when the invoice issuer and the purchaser agree in the matter of sales return, purchase return, or allowances. There shall be the retention media file, the receipt media file, and the certification media file.
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Q:
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How to deal with the loss of the uniform invoice?
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A:
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1.
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Loss of unused blank uniform invoices, business entities shall immediately report the matter together with a description of the cause of loss, the type and alphanumeric code numbers of the lost invoices to the competent authority for cancellation.
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2.
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Loss of the retention copies of issued uniform invoices, if a copy of the original receipt copy from the purchaser with an official stamp impressed thereon for certification has been obtained, the said copy of the purchaser’s receipt copy may be used as the retention copy.
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3.
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Loss of the deduction copy or the receipt copy of a uniform invoice, if a copy of the original retention copy from the original business entity seller with an official stamp impressed thereon for certification has been obtained, or if the remaining copy of the receipt is impressed with an official stamp of the business entity itself for certification is used, said copy may be used in replace of the lost deduction copy or receipt copy as the input tax deduction or accounting voucher.
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Q:
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How to deal with the error of the uniform invoice?
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A:
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According to the regulations in paragraph 1, Article 9 of the Regulations Governing the Use of Uniform Invoices Act, the business entities recording errors in uniform invoices shall reissue new uniform invoices. For the uniform invoices that recording error, the business entities shall indicate the word “nullified” on the receipt copy and the tax deduction copy of the uniform invoice containing the error and attach said copies onto the retention copy; if issuing electronic uniform invoices, the printed certification copy shall be recovered; and a remark on the matter shall be clearly made on the uniform invoice breakdown statement for the term.
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