National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “The Bureau”) stated that according to Article 11 of the Uniform Invoice Award Regulations, a uniform invoice is not eligible for a prize if it does not indicate the amount of the sale or indicates the amount of the sale by a zero or negative.

The Bureau explained that many business entities, banks, and mobile payment operators attract consumers by offering rewards or coupons. When business entities sell goods or services, they shall issue uniform invoices to the purchaser at the time stipulated in "The Table of the Time Limits for Issuing Documentary Evidence of Sales" in the Value-added and Non-value-added Business Tax Act. However, if credit card rewards or coupons fully redeem the consumption amount, consumers are not required to make additional payments, and business entities are not obligated to issue invoices with zero or negative amounts.

The Bureau would like to remind business entities that it is not necessary to issue uniform invoices when transactions fully involve exchange or refund services which are not considered as selling goods. This prevents misunderstanding arising from consumers holding uniform invoices with zero or negative amounts believing that they are still eligible to claim prizes, and thus avoiding consumer disputes.

Press Release Contact: Mr. Hsu
Sales Tax Division
TEL: 06-2223111 ext.1331