Taiwan: NRNTB mandates e-invoicing requirements for sales returns, purchase returns, discounts

Taiwan businesses must issue and upload electronic credit notes for returns or discounts to comply with tax rules.

Regfollower Desk 

The National Taxation Bureau of the Northern Area (NRNTB) in Taiwan, a regional branch of the Ministry of Finance overseeing tax administration in northern Taiwan, announced that, starting 1 January 2025, when a business issues an electronic invoice for goods or services, and both parties agree to a sales return, purchase return, or discount, the seller must issue an electronic credit note.

This credit note should be submitted online or through other electronic means and uploaded to the Electronic Invoice Integration Service Platform (“the Platform”) within the required timeframe. Both the seller and buyer can download the record from the Platform as proof for tax deduction or accounting purposes.

The Bureau explained that, under Article 32-1, Paragraph 4 of the Value-Added and Non-Value-Added Business Tax Act, the “Information Scope and Time Limit Table for Business Operators to Upload Electronic Invoices to the Ministry of Finance’s Integration Service Platform” specifies that the seller must upload the credit note to the Platform within 2 days if the buyer is a non-business entity, or within 7 days if the buyer is a business entity, starting from the day after issuing the credit note. Failure to comply may incur a fine between TWD 1,500 and TWD 15,000 under Article 48-2 of the Business Tax Act, unless it qualifies for exemption under Article 16-3 of the Standards for Mitigating Tax Violation Penalties.

The Bureau further clarified that if goods or services are sold via electronic invoice and both parties later agree—through website, phone, or other electronic means—on a sales return, purchase return, or discount, the business must retain the agreement messages and related supporting documents in accordance with Point 9 of the Implementation Guidelines for Electronic Invoices, for at least 5 years.

The Bureau reminded businesses that the guidance period for updating systems and accounting processes to issue electronic invoice credit notes (1 January to 30 June 2025) has ended. Businesses must now ensure that credit notes are issued only after mutual agreement and that the required information is uploaded to the Platform to avoid fines for late or inaccurate reporting. For more information, businesses can visit the Bureau’s website or call the toll-free service line at 0800-000321, where staff are ready to provide dedicated support.