Remedial Actions for Misusing Uniform Invoices Meant for Others

• According to Article 21, Paragraph 2 of the Uniform Invoice Usage Regulations, businesses cannot transfer purchased or assigned uniform invoice serial numbers to others.
• Violations will result in fines ranging from NT$3,000 to NT$30,000 as per Article 47, Clause 2 of the Value-Added and Non-Value-Added Business Tax Act.
• The Kaohsiung National Taxation Bureau explains that tax agents or businesses with multiple branches may mistakenly use or transfer invoices due to bulk purchases.
• A recent case involved an accountant mistakenly swapping invoices between Company A and Company B, leading to penalties.
• To remedy the situation, businesses should proactively report the actual usage to the local tax authority or via the Ministry of Finance’s online tax portal before any investigation.
• Proactive reporting can exempt businesses from penalties under Article 16-2 of the Tax Violation Penalty Reduction Standards.
• However, if a business reports such transfers more than three times within a year, the exemption does not apply, and penalties will be imposed according to the relevant guidelines.
• Businesses are urged not to transfer purchased invoices to others and to verify the serial numbers of newly received invoices against purchase details to avoid mistakes.
• For inquiries, businesses can call the free service hotline 0800-000-321 or visit the Kaohsiung National Taxation Bureau’s 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.

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