To cooperate with the Central Government General Budget Proposal resolutions, the amendments to Articles 15, 18, and 32 of“Regulations Governing the Use of Uniform Invoices”, partial articles of“Regulations Governing Taxation Registration”and Articles 4 and 5 of“Directions for the Audit of Business Tax in Business Entities Selling Goods or Services via Automatic Vending Machines”have been promulgated by the MOF. The revised regulations and directions stipulate that business entities selling food and beverages or collecting parking fees via automatic vending machines shall issue uniform invoices on an item-by-item basis starting from January 1, 2022. In addition, business entities collecting parking fees via automatic vending machines are required to apply for taxation registration for each respective business location of the vending machines.
Considering that business entities need time to replace their used automatic vending machines with new ones or modify the program in response to the new measure, the MOF issued an explanation decree regarding the exemption from penalty according to Articles 48 and 52 of the Value-added and Non-value-added Business Tax Act and Article 44 of the Tax Collection Act for those business entities, with the exception of automatic vending machines possessing the ability to print uniform invoices, for failing to issue uniform invoices on an item-by-item basis within specific time periods.
The aforementioned specific time periods are as follows:
1.Business entities selling food and beverages via automatic vending machines:
(1) Automatic vending machines have been acquired after January 1, 2022: from January 1, 2022 to December 31, 2022.
(2) Automatic vending machines have been acquired before December 31 2021: from January 1, 2022 to December 31, 2027.
2.Business entities collecting parking fees via automatic vending machines: from January 1, 2022 to December 31, 2022.
The MOF stated that competent tax authorities will actively provide guidance to related business entities to install barcode scanners or devices reading common carriers as well as issue the cloud invoice on an item-by-item basis in response to the electronic government and environmental protection policies.
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