Which Industries and Circumstances Are Required to Issue Uniform Invoices?
1. Basic Mandatory Invoice Issuance Principles
In Taiwan, the requirement to issue Uniform Invoices primarily depends on business entity type and monthly sales volume:
- Company Organizations: According to regulations, regardless of the sales volume, all companies are required to issue Uniform Invoices.
- Sole Proprietorships / Partnerships (Business Firms):
- Businesses with monthly sales reaching NT$200,000 or more are classified as general business entities and must issue Uniform Invoices.
- Businesses with monthly sales below NT$200,000, in the absence of special business patterns, may generally apply to become “small-scale business entities exempt from using Uniform Invoices” (paying a 1% assessed business tax).
2. Special Characteristics and Conditions Mandating Uniform Invoices
Even if a business firm originally meets the threshold for exemption, if it exhibits the following special business conditions, the competent tax authority will still designate or approve it to issue Uniform Invoices:
| Evaluation Condition | Description |
|---|---|
| Online Sales | Selling goods or services via the internet (such as online auctions, e-commerce platforms, social media live streams, etc.). |
| Chain or Franchise Operations | Business entities operated through chain or franchise systems. |
| Electronic Equipment Management | Using electronic equipment to process or control accounting, manage seating, or provide meal-pickup slips or numbers. |
| Receipt-Issuing Equipment | Business entities issuing receipts electronically or via cash registers. |
| Demonstrated Business Capacity | Entities evaluated by the National Taxation Bureau based on actual business conditions, goodwill, seasonality, etc., as having the capacity to use Uniform Invoices. |
3. Common Industries Exempt from Uniform Invoices (For Reference)
According to Article 4 of the “Regulations Governing the Use of Uniform Invoices,” the following industries or items may be approved to be exempt from using or issuing Uniform Invoices:
- Small-scale business entities (below the starting threshold or approved for exemption)
- Taxi businesses and passenger ticket revenue of other transportation enterprises
- Medical services, pharmaceuticals, room accommodation, and meals provided by hospitals, clinics, and sanitariums
- Barbershops and bathhouses
- Vendors duly approved and registered by competent authorities
- Traditional street food stalls, lunchbox shops, buffet restaurants, noodle houses, etc., catering to mass consumption (before being designated for mandatory invoice issuance)
Friendly Reminder: Regulations and practical determinations often adjust with Ministry of Finance policies (such as new regulations for certain catering businesses). Whether you actually need to issue invoices should still be based on the final determination by your local competent tax authority (National Taxation Bureau).