1. Popular consumer dining establishments and small-scale businesses with monthly assessed sales below NT$200,000 remain exempt from issuing uniform invoices

The Ministry of Finance (MOF) stated that business entities with monthly sales below NT$200,000 may still be exempt from issuing uniform invoices and are subject to business tax assessed at the rate of 1%. Contrary to certain media reports, there are no plans to phase out or abolish this exemption.

2. To promote the adoption of mobile payments, the policy introduces a transitional arrangement by allowing certain dining establishments with sales reaching NT$200,000 to remain exempt from issuing uniform invoices

The MOF explained that, under current rules, popular consumer dining establishments with monthly sales reaching NT$200,000 and meeting the conditions set out in Point 4 of the Directions for the Competent Authorities Prescribing Business Entities With Business of a Special Nature to Issue Uniform Invoices (amended and promulgated on November 28, 2012) – such as those operating under chain or franchise models – are required to issue uniform invoices. However, in order to continue promoting mobile payment policies and to align with the Ministry of Health and Welfare’s policy of separating food preparation from cash handling, the MOF has amended and promulgated the Operation Directions for Small Business Entities Accepting Mobile Payment and Using Kiosks to Apply for Tax Incentive Measures. These Directions provide a three-year transitional tax incentive period (from January 1, 2026 to December 31, 2028), during which eligible establishments – such as chain or franchise businesses, well-known restaurants, or bustling eateries that would otherwise be required to issue uniform invoices – may adopt mobile payment or kiosk systems for checkout and continue to be taxed at the rate of 1% without being required to issue uniform invoices. This results in a reduced tax burden. For example, a business with monthly sales of NT$500,000 would see a monthly tax reduction of NT$20,000. Meanwhile, the MOF will assist such businesses in gradually transitioning to the use of uniform invoices.

The MOF further noted that, given consumers’ strong preference for obtaining uniform invoices to participate in prize draws, it will conduct a comprehensive review and carefully consider feedback from all sectors prior to the expiration of the transitional period.

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