Regulations Governing the Use of Uniform Invoices Article 17

Business entities providing purchase agency services shall issue a uniform invoice for the service charges, and shall in addition thereto, issue a separate uniform invoice in the amount of the actual purchasing price for the goods acquired with the words “purchase under agency” indicated, and shall deliver said invoices to the consignor upon delivery of the goods.Business entities consigning goods to an agent for selling shall issue a uniform invoice in the amount of the selling price agreed upon by both parties in the contract upon goods delivery and shall indicate “selling under consignment” on said invoice to the business entity engaged for the consigned selling activity as purchase voucher. Business entities undertaking the selling of the consignments shall issue a uniform invoice in the amount of selling price agreed upon by both parties in the contract to the purchaser with “selling under consignment” indicated on said invoice upon conclusion of the transaction.The business entities undertaking the selling of the consignments as set forth in the preceding paragraph shall issue a uniform invoice and an account settlement statement for the amount of service charges or commissions receivable according to the goods sold and the time limit for settlement of the account stated in the contract and shall indicate the names, quantities, unit prices, total amounts, and selling dates of goods were sold and the numbers of the uniform invoices issued to the consignor. Said account settlement period shall not exceed two (2) months.For goods entrusted to agricultural product wholesale markets for selling, business entities may issue the uniform invoice in the sales amount upon account settlement to the wholesale market.