Tax Obligations for Service and Cleaning Fees Charged by Catering Industry to Customers

• Food and beverage operators should issue unified invoices for service charges or cleaning fees charged to customers
• Sales of meals by food and beverage operators should include service charges or cleaning fees in the sales amount for tax purposes
• The National Taxation Bureau of Kaohsiung stated that all sales within Taiwan should be subject to business tax based on the total sales amount
• An example was given where a seafood restaurant charged a cleaning fee and service charge to a customer, which should be included in the sales price for tax purposes
• Food and beverage operators should report any additional charges to the tax authorities promptly to avoid penalties

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.

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