Value-added and Non-value-added Business Tax Act Article 32-1

When business entities sell goods or services and issue and transmit electronic uniform invoices under Paragraph 4 of the preceding article, they shall transmit the issued electronic uniform invoices and the required relevant information to the E-Invoice Platform of the MOF within the prescribed time limit. With respect to purchasers requesting electronic uniform invoices by carriers which are approved by the competent tax authority, business entities shall upload the information of uniform invoices with the identification codes of carriers.The carriers in the preceding paragraph denote the numbers used to record or connect the information of electronic uniform invoices as follows:1. National ID card numbers, the Citizen Digital Certificate numbers, phone numbers, and membership numbers of business entities or their partner institutions.2. The payment instrument numbers of credit cards, ATM cards, stored value cards, electronic payment accounts, and so on, used by purchasers when trading.3. Other numbers used to record or connect the information of an electronic uniform invoice.The identification codes of carriers in Paragraph 1 denote the numbers used by the E-Invoice Platform of the MOF to recognize the category of the carriers and the carriers in the preceding paragraph.The transmission time limit, issuance of electronic uniform invoices, and the range of the required relevant information referred to in Paragraph 1 above shall be announced by the MOF.