Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 22
Where a business entity issues government uniform invoices before it makes delivery of the goods or before it renders services, the amount in the issued government uniform invoices shall be treated as its sales amount.
中文原文 加值型及非加值型營業稅法施行細則第22條
營業人銷售貨物或勞務，於貨物交付前或勞務提供前經開立統一發票者，應以開立統一發票之金額為銷售額。