Taiwan’s tax authorities required business operators to include business tax in listed prices and issue uniform invoices, warning of fines for non-compliance.
The Taiwan’s Taipei National Taxation Bureau of the Ministry of Finance has stated that for goods or services subject to business tax, business operators must include the tax in their pricing and issue uniform invoices for business tax reporting in accordance with regulations.
This announcement was made today, 10 December 2025.
The Bureau explained that Article 32, Paragraph 2 of the Value-Added and Non-Value-Added Business Tax Act (hereinafter referred to as the Business Tax Act) stipulates: “The pricing of taxable goods or services by business operators shall include business tax.”
Recently, some stores have been found to display product prices excluding business tax. When consumers request a uniform invoice after purchasing, business operators inform them that an additional 5% business tax must be added based on the listed price, discouraging consumers from requesting invoices and effectively avoiding compliance. Such conduct—failing to include business tax in the listed price—is subject to penalties under Article 48-1 of the Business Tax Act. If detected by tax authorities and the operator fails to make corrections within the notified period, a fine of TWD 1,500 to TWD 15,000 may be imposed.
For example, if Store A sells a taxable product at a listed price of TWD 52,500, this price already includes business tax. At the time of sale, Store A should issue a uniform invoice showing the total tax-inclusive amount of TWD 52,500.
If the buyer is a business operator, a triplicate uniform invoice should separately indicate the sales amount of TWD 50,000 and business tax of TWD 2,500. If the buyer is a non-business entity, a duplicate uniform invoice should be issued for the total price of TWD 52,500.
The Bureau urges business operators to review whether the prices they display include business tax. Operators should not inform consumers that business tax must be added only when an invoice is requested, to avoid penalties.
