Regulations Governing the Use of Uniform Invoices Article 20
In the event of sales return, swap, or allowance after the issuance of uniform invoices, business entities selling the goods or services shall complete the requirements set forth below upon the occurrence of such events. And for swaps, business entities shall reissue a new uniform invoice in the actual amount of the goods swapped with the purchaser.1. With a business entity as purchaser:(1) Where the sales amount for the issued uniform invoice has not yet been declared, business entities shall retrieve the receipt and deduction copies of the original invoice and attach them onto the retention copy of the same invoice with the word “nullified” added. Where the original uniform invoice contains the name and uniform serial number of the purchaser, purchaser’s certificate of sales return, purchase return or allowances on purchased merchandise may suffice.(2) Where the sales amount for the issued uniform invoice has been declared, purchaser's certificate of sales return, purchase return or allowances on purchased merchandise is required; such a case however shall be limited to instances where the original uniform invoices contain the name and uniform serial number of the purchaser.2. With a non-business entity as purchaser:(1) Where the sales amount for the issued uniform invoice has not yet been declared, business entities shall retrieve the receipt copy of the original invoice and attach it onto the retention copy of the same invoice with the word “nullified” added.(2) Where the sales amount for the issued uniform invoice has been declared, business entities shall obtain the purchaser's certificate of sales return, purchase return or allowances on purchased merchandise, and shall in addition thereto, retrieve the receipt copy of the original uniform invoice issued. Where the retrieval of the receipt copy is not possible, a copy of said receipt copy may be used in replacement. In the event that both parties have established a sale and purchase agreement and where the original uniform invoice contains the name and address of the purchaser, the retrieval of the receipt copy of the original uniform invoice is not necessary.The certificate of sales return, purchase return or allowances on purchased merchandise set forth in the preceding paragraph shall contain four copies of a same form, with the first and second copies for use by the business entity selling the goods or services as output tax deduction declaration and accounting voucher respectively, and the third and fourth copies for use by the purchaser as input tax deduction declaration and accounting voucher respectively.
中文原文 統一發票使用辦法第20條
營業人銷售貨物或勞務，於開立統一發票後，發生銷貨退回、掉換貨物或折讓等情事，應於事實發生時，分別依下列各款規定辦理；其為掉換貨物者，應按掉換貨物之金額，另行開立統一發票交付買受人。
一、買受人為營業人者：
（一）開立統一發票之銷售額尚未申報者，應收回原開立統一發票收執聯及扣抵聯，黏貼於原統一發票存根聯上，並註明「作廢」字樣。
但原統一發票載有買受人之名稱及統一編號者，得以買受人出具之銷貨退回、進貨退出或折讓證明單代之。
（二）開立統一發票之銷售額已申報者，應取得買受人出具之銷貨退回、進貨退出或折讓證明單。
但以原統一發票載有買受人之名稱、統一編號者為限。
二、買受人為非營業人者：
（一）開立統一發票之銷售額尚未申報者，應收回原開立統一發票收執聯，黏貼於原統一發票存根聯上，並註明「作廢」字樣。
（二）開立統一發票之銷售額已申報者，除應取得買受人出具之銷貨退回、進貨退出或折讓證明單外，並應收回原開立統一發票收執聯。
如收執聯無法收回，得以收執聯影本替代。
但雙方訂有買賣合約，且原開立統一發票載有買受人名稱及地址者，可免收回原開立統一發票收執聯。
前項銷貨退回、進貨退出或折讓證明單一式四聯，第一聯及第二聯由銷售貨物或勞務之營業人，作為申報扣減銷項稅額及記帳之憑證，第三聯及第四聯由買受人留存，作為申報扣減進項稅額及記帳之憑證。
一、買受人為營業人者：
（一）開立統一發票之銷售額尚未申報者，應收回原開立統一發票收執聯及扣抵聯，黏貼於原統一發票存根聯上，並註明「作廢」字樣。
但原統一發票載有買受人之名稱及統一編號者，得以買受人出具之銷貨退回、進貨退出或折讓證明單代之。
（二）開立統一發票之銷售額已申報者，應取得買受人出具之銷貨退回、進貨退出或折讓證明單。
但以原統一發票載有買受人之名稱、統一編號者為限。
二、買受人為非營業人者：
（一）開立統一發票之銷售額尚未申報者，應收回原開立統一發票收執聯，黏貼於原統一發票存根聯上，並註明「作廢」字樣。
（二）開立統一發票之銷售額已申報者，除應取得買受人出具之銷貨退回、進貨退出或折讓證明單外，並應收回原開立統一發票收執聯。
如收執聯無法收回，得以收執聯影本替代。
但雙方訂有買賣合約，且原開立統一發票載有買受人名稱及地址者，可免收回原開立統一發票收執聯。
前項銷貨退回、進貨退出或折讓證明單一式四聯，第一聯及第二聯由銷售貨物或勞務之營業人，作為申報扣減銷項稅額及記帳之憑證，第三聯及第四聯由買受人留存，作為申報扣減進項稅額及記帳之憑證。