Regulations Governing the Use of Uniform Invoices Article 24-1
In the event of a computer or a machine failure causing inability to issue cash register uniform invoices or electronic uniform invoices, business entities shall issue the invoice as required manually and shall make a remark of the matter on the breakdown statement.
中文原文 統一發票使用辦法第24-1條
營業人遇有機器故障，致不能開立收銀機統一發票或電子發票時，應以人工依照規定開立，並於填報明細表時註明。