Regulations Governing the Use of Uniform Invoices Article 13
Business entities sending out sales people to conduct sales outside the business premises shall have said sales personnel carry the uniform invoices for issuance to a purchaser upon conclusion of a transaction.
中文原文 統一發票使用辦法第13條
營業人派出推銷人員攜帶貨物離開營業場所銷售者，應由推銷人員攜帶統一發票，於銷售貨物時開立統一發票交付買受人。