Regulations Governing the Use of Uniform Invoices Article 11
Foreign international transportation enterprises which have no fixed place within the territory of the Republic of China, but which operate through agent(s) to carry outbound freight beyond the national territory of the Republic of China shall require the agent(s) to issue uniform invoices prior to the departure day of the vessel and shall fill in the purchaser’s name on the invoice according to the following:1. Where the freight charges are collected within the Republic of China, the name of the payer is to be filled in as purchaser.2. Where the freight charges are not collected within the Republic of China, the name of the freight consignee is to be filled in as purchaser.Where the freight charges are not collected within the Republic of China as set forth in subparagraph 2 of the preceding paragraph, a single uniform invoice may be issued in the total amount of freight revenue per voyage with the number of voyages indicated and the words “invoice issued in combination” noted down in the remarks column of the invoice.
中文原文 統一發票使用辦法第11條
外國國際運輸事業在中華民國境內無固定營業場所而有代理人者，其在中華民國境內載貨出境，應由代理人於船舶開航日前開立統一發票，並依下列規定填載買受人：
一、在中華民國境內收取運費者，以付款人為買受人。
二、未在中華民國境內收取運費者，以國外收貨人為買受人。
前項第二款未在中華民國境內收取運費者，得以每航次運費收入總額彙開統一發票，並於備註欄註明航次及彙開字樣。
一、在中華民國境內收取運費者，以付款人為買受人。
二、未在中華民國境內收取運費者，以國外收貨人為買受人。
前項第二款未在中華民國境內收取運費者，得以每航次運費收入總額彙開統一發票，並於備註欄註明航次及彙開字樣。