Taiwan’s Ministry of Finance clarified that businesses with monthly sales under TWD 200,000 remain exempt from issuing uniform invoices.
The Ministry of Finance clarified, on 19 March 2026, that if a business’s monthly sales do not reach TWD 200,000, it may continue to be exempt from issuing uniform invoices. Instead, business tax is levied at a fixed rate of 1%.
Contrary to some media reports, the exemption system for uniform invoices is not being phased out.
The Ministry explained that under current rules, popular dining establishments with monthly sales exceeding TWD 200,000 and meeting conditions listed in Article 4 of the “Guidelines for Special Business Operators Required to Use Uniform Invoices” (such as chain or franchise operations) must issue uniform invoices.
However, to further implement mobile payment policies and align with the Ministry of Health and Welfare’s “no cash handling during meal preparation” policy, the Ministry has revised regulations to grant tax incentives for businesses adopting mobile payment or multimedia information service kiosks (KIOSKs).
A three-year buffer period (1 January 2026 – 31 December 2028) will be provided. During this period, chain franchises, influencer-run restaurants, or well-performing popular dining establishments that adopt mobile payment or KIOSK checkout systems may continue to be exempt from issuing uniform invoices. They will benefit from reduced tax liability, with business tax assessed at 1% (for example, with monthly sales of TWD 500,000, tax savings would be TWD 20,000 per month).
The Ministry will also provide guidance to help these businesses gradually transition to using uniform invoices.
The Ministry emphasised that, considering consumers’ habit of requesting uniform invoices for prize drawings, it will comprehensively gather opinions from all sectors and carefully evaluate the policy before the buffer period expires.
