相關法規及函釋規定

Laws & Regulations

 

1.加值型及非加值型營業稅法

   Value-added and Non-value-added Business Tax Act

 

2.加值型及非加值型營業稅法施行細則

   Enforcement Rules of Value-added and Non-value-added Business Tax Act

 

3.統一發票使用辦法

   Regulations Governing the Use of Uniform Invoices

 

4.統一發票給獎辦法

   Uniform Invoice Award Regulations

 

5.外國之事業、機關、團體、組織在中華民國境內無固定營業場所,銷售電子勞務予境內自然人者,於一定期間得免開統一發票

   A foreign supplier which sells electronic services to domestic individuals may be exempted from the issuance of uniform invoices within a specific period (PDF File)

6.加值型及非加值型營業稅法第6條第4款所定營業人於108年12月31日前未依規定開立雲端發票得免處行為罰

   A  foreign supplier fails to issue cloud invoices in accordance with the regulation before 31 December 2019 may be exempted from punishment(PDF file)