- Starting Jan. 1, 2025, sellers must issue an electronic invoice allowance note when goods/services are returned, withdrawn, or discounted after an e-invoice is issued, and upload it to the MOF E-Invoice Platform.
- Both seller and buyer can download the stored allowance note for VAT/business tax deductions or accounting.
- Upload deadlines: within 2 days for non-business buyers, and within 7 days for business buyers.
- Late or inaccurate filing may lead to fines of NT$1,500–NT$15,000, unless an administrative exemption applies.
- For online, phone, or other electronic agreements on returns/discounts, related messages and documents must be kept for at least 5 years; the transition grace period ended June 30, 2025.
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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