- Businesses using unified invoices should proactively issue invoices to consumers.
- The tax authorities periodically inspect businesses to prevent the omission of unified invoices.
- Businesses with a history of omitting invoices or abnormal sales declarations are prioritized for inspection.
- Electronic invoice issuers and online sellers are also subject to inspection.
- Businesses found to have omitted unified invoices may be fined up to 5 times the amount of tax omitted.
- Businesses found to have omitted invoices three times within a year may have their operations suspended.
- Businesses using unified invoices should issue them regardless of whether consumers request them.
- For inquiries, contact the free service hotline 0800-000321.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
