The National Taxation Bureau of the Northern Area, Ministry of Finance (hereinafter referred to as “NTBNA”) stated that due to the impact of the epidemic, many consumers tend to shop online or through TV channels instead of at physical stores. Various online stores and TV channel shopping business entities have advertised a trial period in which consumers may return goods free of charge for any reason. 

    The NTBNA explained that business entities who manage online stores or TV shopping channel businesses, who conform to the conditions specified in Article 19 of the Consumer Protection Act and have clearly disclosed the 7-day trial period in their TV shopping channel or online store, may issue uniform invoices issued at the time of shipment (the serial number of which should be clearly stated on the shipping invoice) to the buyer after the trial expires. Online shopping and TV shopping channels differ from traditional physical stores in that consumers have not ascertained the goods or services at the time of transaction. According to the Consumer Protection Act, “consumers of distance sales or door-to-door sales may return the goods or rescind the contract in writing or notify the seller to cancel the sale contract within 7 days upon receipt of goods or services.” In addition, the return rate of this type of transaction is higher than that of general transactions. In order to avoid trouble for both buyers and sellers, in which consumers do not return the original uniform invoice when returning the goods or are unwilling to cooperate with filling out a certificate of sales return, purchase return or allowances, uniform invoices issued at the time of shipment may be sent to consumers after the trial period for online retailers or TV shopping channels that have clearly stated their trial policies and conditions, even if there is no signed agreement for these transaction types.  

    NTBNA further reminds business entities who manage online stores or TV shopping channel businesses that they should still issue uniform invoices in accordance with the “The Table of the Time Limits for Issuing Documentary Evidence of Sales”. The issued uniform invoice serial number should be stated on the shipping invoice to avoid consumers from the mistaken belief that the business entity has not issued a uniform invoice. If the business entity who issued the cloud invoice sells goods or services through an online store or on the TV shopping channel, it should inform the consumer of the electronic uniform invoice information in accordance with the laws regulating electronic uniform invoice implementation, and cloud invoices should be uploaded internally to the E-invoices platform within 48 hours after issuance; if the issuer meets the aforementioned regulations, it is deemed that the uniform invoice has been delivered to the consumer, and the consumer is deemed to have obtained the uniform invoice. When goods are returned, the business entity can invalid the uploaded uniform invoice or update the transaction by filling out a certificate of sales return, purchase return or allowance. If you have any questions, please call the toll-free number 0800-000-321 for dedicated service.