- New regulations for electronic invoice issuance are effective from January 1, 2025.
- Businesses must transmit electronic invoice information to the Ministry of Finance’s electronic invoice integration service platform within the specified time limit.
- Failure to comply with the time limit or to transmit accurate information will result in a fine.
- The deadline for transmitting electronic invoice information remains the same: 2 days for non-business buyers and 7 days for business buyers.
- The deadline for transmitting blank electronic invoice serial numbers and total/branch office electronic invoice serial numbers is within 10 days of the start of each 2-month period.
- The deadline is not extended if it falls on a Saturday, Sunday, national holiday, or other rest day.
- Businesses are responsible for issuing and transmitting sales return, purchase return, or allowance certificates electronically.
- A 6-month grace period is provided for businesses to adjust their systems and processes for issuing allowance certificates.
- Businesses are urged to familiarize themselves with the new regulations and update their systems 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.
