Regulations Governing the Use of Uniform Invoices Article 4
Business entities or operations meeting any of the following criteria may be exempted from the use or issuance of uniform invoices:1. Small-scale business entities2. Massage businesses operated by visually impaired persons who have duly obtained qualifications to engage in massage operations, and entirely staffed with visually impaired persons to provide massage services.3. Passenger fare income of taxi operators or of other transport businesses.4. Duly registered or established duty-free shops and duty-free shops on offshore islands.5. Agricultural irrigation water supplies.6. Medical services, medications, patient accommodation and meals provided by hospitals, clinics, and convalescent institutions.7. Social welfare services provided by social welfare organizations or institutions or labor organizations, duly established with permission of the competent authority, and social welfare services outsourced by the government.8. Education services provided by schools, kindergartens, and other cultural and educational institutions, as well as cultural services performed under government entrustment.9. Intern shops set up by vocational schools that are not open to the public.10. Employee welfare facilities set up by government agencies, government-run business entities, and social organizations according to relevant laws that are not open to the public.11. Prison factories and the selling places of the finished products there from.12. Business operations carried out by postal and telecommunications administrations according to law or through government entrustment, as well as monopoly goods sold through government monopoly offices. The preceding provision shall not include operations outside the designated business area of said institutions.13. Legally registered street vendors.14. (Deleted).15. Barber shops and public bath operators16. Special food and beverage service enterprises who pay business tax based on assessed sales by the competent authority17. Legally registered newspaper agencies, magazine agencies, news agencies, television broadcasting stations, and radio broadcasting stations selling newspapers, publications, newsletters, or putting on advertisements, showing or airing programs within the scope of their respective designated business areas. The preceding provision shall not include advertisements sold by newspaper agencies or commercials aired by television broadcasting stations18. Stamp tax ticket or postal stamp selling services by entrustment19. Cooperatives, farmers’ associations, fishermen’s associations, labor unions, chambers of commerce, or trade unions selling goods or services to members through legal operations or carrying out businesses under government entrustment.20. Bonds issued by all levels of governments and securities subject to securities transaction tax by law21. Remaining or discarded materials from biddings organized by various levels of government22. Courts, customs, or other institutions auctioning off confiscated or seized properties, goods, or pledges23. Banking business entities24. Insurance business entities25. Business entities engaged in trust investment, securities, futures, or short-term bills.26. Interest revenues of pawn-broking businesses and accrued rentals from pawned objects27. Entrance fee revenues of entertainment businesses, and income from storytelling shows, funfairs, billiards-playing facilities, table tennis facilities, fishing yards, and amusement parks28. Passenger fare or freight rate revenues of foreign international transport operators without a fixed place of business within the Republic of China carrying passengers or goods from overseas into the country that are collected by agents of said operators.29. Compensation income acquired by business entities30. Income, gained from goods sold through auctions or fund-raising sales by legally incorporated charity or relief organizations or fund-raising performances for charity causes, after for the disbursement of necessary expenditures for the said activities, and used for operation of business31. Research services provided by academic or technological research institutions established under the approval of the competent authority32. Consignees in agricultural product wholesale markets33. Goods exported by business entities or services related to exports or services supplied within the territory of the ROC but used in foreign countries and provided by business entities.34. Goods sold by business entities located in bonded zones to business entities located in taxable zones and exported directly without being transported to a taxable zone.35. Others exempted from the use or issuance of uniform invoices with approval of the Ministry of Finance(hereinafter referred to as the MOF)
中文原文 統一發票使用辦法第4條
合於下列規定之一者，得免用或免開統一發票：
一、小規模營業人。
二、依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業。
三、計程車業及其他交通運輸事業客票收入部分。
四、依法設立之免稅商店及離島免稅購物商店。
五、供應之農田灌溉用水。
六、醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食。
七、依法經主管機關許可設立之社會福利團體、機構及勞工團體，提供之社會福利勞務及政府委託代辦之社會福利勞務。
八、學校、幼稚園及其他教育文化機構提供之教育勞務，及政府委託代辦之文化勞務。
九、職業學校不對外營業之實習商店。
十、政府機關、公營事業及社會團體依有關法令組設經營，不對外營業之員工福利機構。
十一、監獄工廠及其作業成品售賣所。
十二、郵政、電信機關依法經營之業務及政府核定代辦之業務，政府專賣事業銷售之專賣品。
但經營本業以外之部分，不包括在內。
十三、經核准登記之攤販。
十四、（刪除）十五、理髮業及沐浴業。
十六、按查定課徵之特種飲食業。
十七、依法登記之報社、雜誌社、通訊社、電視臺及廣播電臺銷售其本事業之報紙、出版品、通訊稿、廣告、節目播映、節目播出。
但報社銷售之廣告及電視臺之廣告播映，不包括在內。
十八、代銷印花稅票或郵票之勞務。
十九、合作社、農會、漁會、工會、商業會、工業會依法經營銷售與社員、會員之貨物或勞務及政府委託其代辦之業務。
二十、各級政府發行之債券及依法應課徵證券交易稅之證券。
二十一、各級政府機關標售賸餘或廢棄之物資。
二十二、法院、海關及其他機關拍賣沒入或查封之財產、貨物或抵押品。
二十三、銀行業。
二十四、保險業。
二十五、信託投資業、證券業、期貨業及票券業。
二十六、典當業之利息收入及典物孳生之租金。
二十七、娛樂業之門票收入、說書場、遊藝場、撞球場、桌球場、釣魚場及兒童樂園等收入。
二十八、外國國際運輸事業在中華民國境內無固定營業場所，而由代理人收取自國外載運客貨進入中華民國境內之運費收入。
二十九、營業人取得之賠償收入。
三十、依法組織之慈善救濟事業標售或義賣之貨物與舉辦之義演，其收入除支付標售、義賣及義演之必要費用外，全部供作該事業本身之用者。
三十一、經主管機關核准設立之學術、科技研究機構提供之研究勞務。
三十二、農產品批發市場之承銷人。
三十三、營業人外銷貨物、與外銷有關之勞務或在國內提供而在國外使用之勞務。
三十四、保稅區營業人銷售與課稅區營業人未輸往課稅區而直接出口之貨物。
三十五、其他經財政部核定免用或免開統一發票者。
一、小規模營業人。
二、依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業。
三、計程車業及其他交通運輸事業客票收入部分。
四、依法設立之免稅商店及離島免稅購物商店。
五、供應之農田灌溉用水。
六、醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食。
七、依法經主管機關許可設立之社會福利團體、機構及勞工團體，提供之社會福利勞務及政府委託代辦之社會福利勞務。
八、學校、幼稚園及其他教育文化機構提供之教育勞務，及政府委託代辦之文化勞務。
九、職業學校不對外營業之實習商店。
十、政府機關、公營事業及社會團體依有關法令組設經營，不對外營業之員工福利機構。
十一、監獄工廠及其作業成品售賣所。
十二、郵政、電信機關依法經營之業務及政府核定代辦之業務，政府專賣事業銷售之專賣品。
但經營本業以外之部分，不包括在內。
十三、經核准登記之攤販。
十四、（刪除）十五、理髮業及沐浴業。
十六、按查定課徵之特種飲食業。
十七、依法登記之報社、雜誌社、通訊社、電視臺及廣播電臺銷售其本事業之報紙、出版品、通訊稿、廣告、節目播映、節目播出。
但報社銷售之廣告及電視臺之廣告播映，不包括在內。
十八、代銷印花稅票或郵票之勞務。
十九、合作社、農會、漁會、工會、商業會、工業會依法經營銷售與社員、會員之貨物或勞務及政府委託其代辦之業務。
二十、各級政府發行之債券及依法應課徵證券交易稅之證券。
二十一、各級政府機關標售賸餘或廢棄之物資。
二十二、法院、海關及其他機關拍賣沒入或查封之財產、貨物或抵押品。
二十三、銀行業。
二十四、保險業。
二十五、信託投資業、證券業、期貨業及票券業。
二十六、典當業之利息收入及典物孳生之租金。
二十七、娛樂業之門票收入、說書場、遊藝場、撞球場、桌球場、釣魚場及兒童樂園等收入。
二十八、外國國際運輸事業在中華民國境內無固定營業場所，而由代理人收取自國外載運客貨進入中華民國境內之運費收入。
二十九、營業人取得之賠償收入。
三十、依法組織之慈善救濟事業標售或義賣之貨物與舉辦之義演，其收入除支付標售、義賣及義演之必要費用外，全部供作該事業本身之用者。
三十一、經主管機關核准設立之學術、科技研究機構提供之研究勞務。
三十二、農產品批發市場之承銷人。
三十三、營業人外銷貨物、與外銷有關之勞務或在國內提供而在國外使用之勞務。
三十四、保稅區營業人銷售與課稅區營業人未輸往課稅區而直接出口之貨物。
三十五、其他經財政部核定免用或免開統一發票者。