Guidance about correcting mistakes on a two-part unified invoice

When a mistake is made on a two-part unified invoice that cannot be revoked and reissued, relevant information should be submitted to the tax authorities for reporting. Depending on the actual transaction amount, business tax can be declared.

The Taipei National Tax Bureau of the Ministry of Finance in Taiwan has clarified that if a business makes an error on a two-part unified invoice that cannot be retracted and reissued, they should provide relevant details to the tax authorities for reporting. The business can then declare the business tax for the current period based on the actual transaction amount.

The bureau explained that if errors occur on a unified invoice, the incorrect invoice should be voided and a correct invoice should be issued to the customer. However, if it’s not possible to retrieve the original invoice due to lack of customer information, businesses can report the situation to the tax authorities with relevant documentation and declare the tax based on the actual transaction amount.

The bureau also highlighted the importance of accurately recording information on unified invoices, as per regulations, and the consequences of failing to do so. It cited provisions specifying penalties for errors or inaccuracies in recording required information on unified invoices.

As an example, the bureau mentioned a restaurant that mistakenly issued a 150,000 NT dollar invoice instead of a 150 NT dollar invoice due to a busy checkout time. If the customer contact information is not available, the restaurant could face penalties. To remedy this, businesses can report the error to the tax authorities, providing correct information and documentation to avoid penalties when declaring business tax.

The bureau reminded businesses that if they make mistakes on two-part unified invoices that cannot be revoked and reissued, and they proactively report and correct the errors to the tax authorities before investigation, they might avoid penalties based on the actual transaction data. However, this exemption may not apply if such errors occur more than three times within a year.

Source: gov.tw

---

---