- Deposit for dining and banquet reservations should be invoiced at the time of settlement
- Food and beverage businesses must issue invoices before the transaction is completed
- Types of businesses included are cold and hot beverage shops, buffets, hotels, restaurants, bars, cafes, etc.
- Invoices should be issued at the time of voucher sale, settlement, or delivery for different types of customers
- Example given for wedding banquet deposits to be invoiced at the end of the event
- Businesses are urged to issue invoices to consumers to avoid tax penalties
- For inquiries, contact the National Taxation Bureau or visit their website for online assistance.
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.
