The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that some travel and lodging operators have called to ask how to issue uniform invoices when selling their own accommodation vouchers at a tourism exhibition?

The Bureau pointed out that in accordance with Article 32 of the Value-added and Non-value-added Business Tax Act, when a business entity sells goods or services, it shall issue a uniform invoice to the buyer pursuant to the time limit specified in the “Time Limit for Issuing Sales Documentary Evidence” of the Act. The timing for the travel and lodging operators to issue uniform invoices is limited to the settlement time.

The Bureau further stated that when the business entity sells accommodation vouchers, although the accommodation vouchers have been paid but have not yet been used, the business entity does not need to issue uniform invoices yet. Only when people actually use the accommodation vouchers, can uniform invoices be issued to the guests during checkout in accordance with the regulations.

Contact: Fourth Examination Division, Mr. Fang

TEL: 07-7256600 ext.7352