The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA) stated that, starting from January 1, 2025, business entities using electronic uniform invoices may issue, transfer, or obtain the certificate of sales return, purchase return, or allowances on purchased merchandise (hereinafter referred to as the “certificate of sales/purchase return or allowances”) via the Internet or other electronic tools when the seller business entity and the purchaser agree in the matter of sales return, purchase return, or allowances, and shall truthfully transmit the information for certification within a specified time limit to the MOF E-Invoice Platform website (hereinafter referred to as “Platform”) for record-keeping.
     The NTBNA explained that, considering that business entities issuing electronic uniform invoices already have IT capabilities, the Ministry of Finance (MOF) amended and promulgated Article 20-1 of the “Regulations Governing the Use of Uniform Invoices” on December 12, 2024, which stipulates that in the event of sales return, swap, or allowance after the issuance of an electronic uniform invoice, the seller business entity should issue a certificate of sales/purchase return or allowances via the Internet or other electronic means and transmit it to the Platform for record-keeping. The seller business entity or the purchaser business entity may download and print the certificate of sales/purchase return or allowances in the prescribed format from the retention media file or the certification media file on the Platform, to serve as an accounting voucher and for declaring deductions of input tax.
     The NTBNA further explains that if a business entity fails to comply with the regulations, except for minor cases of violation, said business entity may be punished with an administrative fine of no less than NT$1,500 and no more than NT$15,000 in accordance with Article 48-2 of the Value-Added and Non-Value-Added Business Tax Act. Failure to make corrections or to comply with the requirements within the specified time limit may result in successive fines for each violation. In the case that a business entity that has not complied with the regulations but has rectified the situation by transmitting the electronic uniform invoices within the prescribed time limit or with the correct information, as long as it is neither a case brought about by an informant, nor a case under investigation by an investigator appointed by the tax authorities or the MOF; or if the business entities was notified for the first time by the tax authority to transmit the electronic uniform invoices within the prescribed time limit or with the correct information, and has done so, said business entity may be exempted from punishment of the provisions of Article 16-3 of the Standards for the Exemption of Penalties for Misconduct in Taxation Affairs. The MOF has also designated the guidance period from January 1, 2025, to June 30, 2025, during which business entities who issue certificates of sales/purchase return or allowances but fail to transmit the evidence truthfully within the prescribed time limit will be exempted from behavioral penalties. Business entities are reminded to comply with the regulations as soon as possible and adjust and revise their information systems and tax processing procedures to avoid being punished for overdue transmission of evidence after the guidance period expires.
     The NTBNA would like to remind seller business entities that, after issuing an electronic uniform invoice, if there is any correction, cancellation, sales return or discount, they should transmit the information to the Platform for evidence within the time limit specified in the “Scope and deadlines for information that business entities shall transmit to the E-invoice Platform of the Ministry of Finance for storage and verification when issuing Electronic Uniform Invoices” to avoid affecting the accuracy of the business tax declaration of both the seller and the purchaser.
     Relevant information can be found on the website of NTBNA (https://www.ntbna.gov.tw) [Focus/Electronic Uniform Invoices Information and Promotion Section]. For any inquiries, please call the toll-free service hotline at 0800-000321, the Bureau will provide dedicated services.

〔Contact person：Sales Tax Division Chief Zheng；Tel：（03）3396789 ext.1260〕