相關法規及函釋規定

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相關法規及函釋規定

:::相關法規及函釋規定>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)

加值型及非加值型營業稅法第6條第4款所定營業人(境外電商)，至遲應於2020年1月1日起開立雲端發票，如未依規定開立雲端發票並涉及違章事實者，將依加值型及非加值型營業稅法第48條、第52條及稅捐稽徵法第44條規定處罰。

The business entities, which are defined as ”offshore electronics service suppliers” by Paragraph 4, Article 6 of the Value-added and Non-value added Business Tax Act, shall issue cloud invoices by January 1st, 2020 at the latest. Without issuing cloud invoices and thus involved in the violation, ones will receive their punishment according to Article 48, 52 of the mentioned Act and Article 44 of the Tax Collection Act.