- Sales to diplomatic missions and their personnel should be invoiced at zero tax rate
- The invoice should include the name of the diplomatic mission or personnel and their tax exemption card number
- The buyer should sign the invoice to confirm the tax exemption
- Zero tax rate invoices cannot be used to claim prizes from uniform invoices
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
