Conditions for Exemption from Unified Invoice for Collection and Payment Services: Must Meet Two Criteria

• Businesses that handle payments on behalf of others do not need to issue unified invoices if they do not charge any additional fees
• To qualify for not issuing unified invoices, the transaction must meet the conditions of “no price difference between collection and payment” and “proof of payment showing the payer as the principal”
• Failure to provide proof of no price difference or valid proof of payment may result in the collected amount being treated as business income and subject to additional taxes
• To avoid tax burdens, it is important to keep relevant documents properly stored
• For further clarification, businesses can contact the North Regional Taxation Bureau at 0800-000321 for free consultation services.

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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