- Temporary sales events held outside the registered tax location do not require a separate tax registration, but businesses must still issue unified invoices and pay sales tax truthfully.
- According to the Value-Added and Non-Value-Added Business Tax Law, businesses must register for tax before starting operations at their main office or fixed business locations.
- Businesses holding temporary sales events outside their registered tax location do not need to set up a new tax registration at the event location, but must issue unified invoices and pay sales tax as required by law.
- Businesses should still issue unified invoices and pay sales tax on all taxable goods or services sold during sales events, regardless of whether they are discounted or not.
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.
