Regulations Governing the Use of Uniform Invoices Article 18
Business entities selling goods through installment payments shall issue a uniform invoice upon each agreed collection of payment except where both parties have agreed to issue a uniform invoice in full amount at first payment.Business entities selling goods or services via automatic vending machines shall issue the uniform invoices in the total amount received upon collection of payment; however, business entities selling foods, beverages, or charging parking fees via automatic vending machines accompanied with the function of automatic printing of uniform invoices shall issue uniform invoices for each piecemeal transaction and give them to purchasers.
中文原文 統一發票使用辦法第18條
營業人以分期付款方式銷售貨物,除於約定收取第一期價款時一次全額開立外,應於約定收取各期價款時開立統一發票。
營業人以自動販賣機銷售貨物或勞務,應於收款時按實際收款金額彙總開立統一發票。
但以自動販賣機銷售食品、飲料及收取停車費或自動販賣機已具備自行列印統一發票功能者,應逐筆開立統一發票交付買受人。
營業人以自動販賣機銷售貨物或勞務,應於收款時按實際收款金額彙總開立統一發票。
但以自動販賣機銷售食品、飲料及收取停車費或自動販賣機已具備自行列印統一發票功能者,應逐筆開立統一發票交付買受人。