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Business Entities Selling Goods or Services via Online Stores Should Issue Uniform Invoices

The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that due to the prevalent stay-at-home economy and diverse online shopping opportunities, those business entities selling goods online still need to issue uniform invoices honestly, and consumers should also remember to request for uniform invoices.

The National Taxation Bureau of Kaohsiung, Ministry of Finance explained that it has recently received reports from the public that online merchants did not issue invoices when selling goods, and the Bureau has strengthened its advocacy on the National Taxation Bureau’s website. Individuals who sell goods or services through the Internet for the purpose of profit seeking should immediately apply for taxation registration when the monthly sales reach the minimum taxation threshold for business tax (NT$80,000 for the sales of goods and NT$40,000 for the sales of services). 

The Bureau further pointed out that if a business does not apply for taxation registration and its monthly sales meet the uniform invoice threshold (NT$200,000), there are tax deficiencies and penalty for failing to issue invoices in accordance with regulations, omitted report of sales, and failure to obtain input documentary evidence. In order to grasp the taxation information, the National Taxation Bureau irregularly sends letters to website operators for requesting them to provide details on relevant online transactions for inspection.  

The Bureau once again reminded that based on the principle of taxation, it urges online merchants to automatically make a supplementary filing and pay tax deficiencies to the local branch or office of the National Taxation Bureau before it is reported or discovered, in order to avoid being penalized.


Contact: Mrs. Xu, the Officer of Planning Division

Tel: 07-7256600 ext.7778

Issued:National Taxation Bureau of Kaohsiung Release date:2020-11-06 Last updated:2020-11-06 Click times:552