Regulations Governing the Use of Uniform Invoices Article 14
Business entities offering gift coupons shall issue uniform invoices according to the following:1. Goods coupons: Where the coupon states a fixed amount of goods for which a coupon may be converted, an uniform invoice shall be issued upon selling of such gift coupons.2. Cash coupons: Where the coupons only indicate the cash amount to be converted into for exchange of goods, the uniform invoice shall be issued upon the conversion of coupon into goods.Where the cash coupons under subparagraph 2 of the preceding paragraph indicate an agreement with other specific business entities for the conversion of coupons into goods, the uniform invoice shall be issued by the business entities making the conversion upon such conversion transactions.
中文原文 統一發票使用辦法第14條
營業人發行禮券者，應依下列規定開立統一發票：
一、商品禮券：禮券上已載明憑券兌付一定數量之貨物者，應於出售禮券時開立統一發票。
二、現金禮券：禮券上僅載明金額，由持有人按禮券上所載金額，憑以兌購貨物者，應於兌付貨物時開立統一發票。
前項第二款現金禮券，訂明與其他特定之營業人約定憑券兌換貨物者，由承兌之營業人於兌付貨物時開立統一發票。
一、商品禮券：禮券上已載明憑券兌付一定數量之貨物者，應於出售禮券時開立統一發票。
二、現金禮券：禮券上僅載明金額，由持有人按禮券上所載金額，憑以兌購貨物者，應於兌付貨物時開立統一發票。
前項第二款現金禮券，訂明與其他特定之營業人約定憑券兌換貨物者，由承兌之營業人於兌付貨物時開立統一發票。