Utilizing E-Invoices to Compile Industry Same-Store Sales Indicators: Methods and International Practices

• Taiwan’s cloud invoice system, implemented since 2009, now covers over 630,000 businesses and 87% of all invoices are electronic.
• The Ministry of Finance uses e-invoice data to compile timely and representative same-store sales indicators, especially useful during events like the COVID-19 pandemic.
• Same-store sales indicators measure sales changes in stores open for at least a year, providing a clearer picture of existing store performance by excluding new openings and closures.
• Internationally, official same-store sales statistics are rare, with Japan as an exception; in most countries, such indicators are produced by private companies and used by major retail chains.
• The study refines methods for compiling these indicators in Taiwan, adjusting for outliers and aligning with international practices to better track industry trends and economic cycles.

Source: service.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.

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