The National Taxation Bureau of the Southern Area, Ministry of Finance, states that business entities should pay attention to the relevant  regulations for issuing uniform invoices with cash coupons. To avoid penalties, business entities must follow the two-stage process of issuing uniform invoices:

Stage 1 (Coupon Issuance): When a coupon is given but not yet used, the uniform invoice must reflect the full original transaction amount. The coupon is treated as a future right, not a current discount.

Stage 2 (Coupon Redemption): When a customer returns to use the coupon, the uniform invoice must be issued for the actual net amount received (Original Price minus Coupon Value). This is officially recorded as a "Sales Allowance."

The Bureau would like to remind business entities to be careful when issuing uniform invoices to avoid penalties due to incorrect total amounts. For any inquiries, please contact your local National Taxation Bureau or call our toll-free number 0800-000-321.

Press Release Contact: Mr. Lin
Sales Tax Division
TEL: 06-2223111#8086