- The North District Tax Bureau of the Ministry of Finance will guide businesses subject to fixed assessment to use unified invoices starting April 1, 2024.
- The focus of this year’s investigation will be on businesses with fixed sales exceeding NT$200,000, including those operating through franchises, using electronic systems, providing order slips or queue numbers, selling online, issuing receipts electronically or through cash registers, or managing accounts.
- The investigation will also include businesses recommended by media outlets, chain restaurants, businesses in prime locations, and specific industries such as beauty salons and real estate rentals, to determine if their fixed sales match their actual business operations.
- If a business meets the criteria for using unified invoices or no longer qualifies for exemption, it will be required to use them.
- The bureau will actively guide businesses with the capacity to use unified invoices to do so, and promote the use of cloud invoices to support the government’s energy conservation and carbon reduction policies.
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.
