Regulations Governing the Use of Uniform Invoices Article 7-1

The cloud invoice is a kind of electronic invoice which is issued, transferred, and obtained pursuant to provisions of the preceding Article. It is not printed in the certificated copy of electronic invoices when a business entity sells goods and services to a purchaser using the carriers approved by the MOF, or designated by a purchaser that an invoice shall be donated to an institution or a group via the use of a donation code.The business entity prescribed in Subparagraph 4, Article 6 of the Act shall issue cloud invoices to the purchaser.