Uniform Invoice Rules for Cash Coupons with Purchase

• Businesses must follow a two-stage invoicing process for “cash coupons with purchase” to avoid penalties.
• When the coupon is first issued but not yet used, the invoice should show the full original transaction amount.
• When the coupon is later redeemed, the invoice should show the net amount actually received (original price minus coupon value).
• The redemption should be recorded as a “Sales Allowance.”
• The tax bureau warns businesses to issue invoices carefully to avoid incorrect totals and fines.

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.

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