The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, starting from January 1, 2025, when a business sells goods or services and issues an electronic invoice, if the buyer and seller agree to return the goods, withdraw the goods, or make a discount, the seller should issue an electronic invoice allowance note via the Internet or other electronic means, and transmit it to the E-Invoice Platform for storage within the prescribed time limit. The seller or buyer can download the stored file from the E-Invoice Platform as a voucher for deducting tax or for accounting purposes.
The NTBNA explained that, in accordance with Paragraph 4, Article 32-1 of the Value-Added and Non-Value-Added Business Tax Act (hereinafter referred to as the Business Tax Act), which stipulates the transmission time limit and range of relevant information to be transmitted to the E-Invoice Platform of the MOF by business entities, sellers should truthfully upload and store the information within 2 days (if the buyer is a non-business entity) or 7 days (if the buyer is a business entity) from the day after the issuance of the electronic invoice allowance note. If the information is not truthfully uploaded within the stipulated time limit, unless the seller is otherwise exempted from penalties under Article 16-3 of the Standards to Mitigate or Remit Punishment of Tax Misconduct, Violation, and Fraud Cases, a fine of NT$1,500 to NT$15,000 may be imposed in accordance with Article 48-2 of the Business Tax Act.
The NTBNA would like to remind consumers that if a business operator issues an electronic invoice for the sale of goods or services, and both parties subsequently agree to return or discount the goods sold or the goods purchased through a website, telephone, or other electronic means, the agreement message and relevant supporting documents should be retained for at least 5 years, in accordance with Point 9 of the Directions for the Implementation of Electronic Uniform Invoices Operations.
The NTBNA would also like to remind businesses that the guidance period, during which some delay is allowed while sellers modify their information systems and accounting processes to be in compliance with e-invoice regulations, has expired (January 1, 2025, to June 30, 2025). Please ensure that both parties agree before transmitting the necessary information to the E-Invoice Platform for record-keeping, in accordance with the aforementioned regulations, to avoid penalties for failure to upload information truthfully within the stipulated time limit. Related information can be found on the Bureau’s website (https://www.ntbna.gov.tw) [Hot Topics/Electronic Invoice Information Record-keeping Promotion Area]. For any questions, please call the toll-free service hotline 0800-000321 for assistance. The Bureau will have dedicated staff to assist you.
〔Contact person：Ms. Zheng, Section Head of Sales Tax Division.; Tel：(03)3396789, ext. 1260〕