Businesses selling goods or services exempt from business tax must issue tax-exempt uniform invoices unless the Ministry of Finance has approved a waiver of the exemption, the National Taxation Bureau of the Central Area has said.
Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, announced on 27 October 2026 that businesses selling goods or services exempt from business tax must issue tax-exempt uniform invoices unless they have applied to the Ministry of Finance to waive the exemption and received approval.
The rule applies to businesses exempt under Article 8, Paragraph 1 of the Value-Added and Non-Value-Added Business Tax Act. Only after approval may they issue taxable uniform invoices and report taxable sales.
The bureau said businesses cannot freely choose between taxable and tax-exempt uniform invoices, nor alternate between the two.
The bureau explained that Article 4 of the Regulations Governing the Use of Uniform Invoices specifies whether businesses selling tax-exempt goods or services are exempt from the requirement to issue uniform invoices. Where that exemption does not apply, businesses must issue tax-exempt uniform invoices to buyers. They may not issue taxable uniform invoices at their own discretion in response to a buyer’s request.
The bureau urged businesses to comply with the rules and set out the consequences of non-compliance.
If a business mistakenly issues a taxable uniform invoice for tax-exempt goods without approval to waive the exemption, the sales amount must be included in tax-exempt sales. At year-end, the business must calculate and adjust the deductible input tax ratio for the relevant year. It must also pay additional business tax on any excess input tax previously deducted.
If a business is required to issue a tax-exempt uniform invoice but fails to do so, the tax collection authority may impose a penalty of 5% of the total amount determined upon investigation, in accordance with Article 44 of the Tax Collection Act.
The bureau said businesses should check their eligibility and invoicing obligations carefully to avoid additional tax liabilities and penalties.
