Regulations Governing the Use of Uniform Invoices Article 7
The types and uses of uniform invoices are as follows:1. Triplicate uniform invoices: Exclusively for use by business entities when selling goods or services to other business entities and calculating business tax under Section 1, Chapter 4 of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the deduction copy to be returned to the purchaser for tax deduction or reduction declarations pursuant to the provisions of the Act; the third copy shall be the receipt copy to be given to the purchaser as an accounting voucher.2. Duplicate uniform invoices: Exclusively for use by business entities when selling goods or services to non-business entities and calculating business tax under Section 1, Chapter 4 of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the receipt copy to be given to the purchaser as receipt.3. Special uniform invoices: Exclusively for use by business entities when selling goods or services and calculating business tax under Section 2, Chapter 4 of the Act. The first copy shall be the retention copy to be retained by the invoice issuer; the second copy shall be the receipt copy to be given to the purchaser as receipt.4. Cash register uniform invoices: Exclusively for use by business entities that calculate business tax under Section 1, Chapter 4 of the Act when selling goods or services and issuing uniform invoices through a cash register. The use of such uniform invoices and the tax declaration procedures thereof shall be governed by the Regulations Governing the Use of Cash Register by Business Entities.5. Electronic uniform invoices: Refers to the uniform invoice issued, transmitted or obtained via the internet or by other electronic means when business entities selling goods or services to a purchaser; there shall be the retention media file, the receipt media file and the certification media file. The uses of uniform invoices are as follows:(1) The retention media file is retained by the invoice issuer.(2) The receipt media file is given to the purchaser as receipt. If the purchaser is a business entity, it could be used as an accounting voucher and for tax deduction or reduction declarations pursuant to the provisions of the Act.(3) The certification media file is transmitted to E-Invoice Platform of MOF (hereinafter referred to as“the Platform”) by the invoice issuer as certification.Where necessary, an additional copy may be prepared for the uniform invoices under the Subparagraphs 1 to 4 of the preceding paragraph if approved by the MOF.The issuer of an electronic uniform invoice may download and print the certification copy of the electronic uniform invoice from the retention media file, or the purchaser may download and print it from the certification media file on the Platform, in the prescribed format and on the required paper, as documentary evidence for accounting purposes or for claiming a prize, respectively.A business entity issuing electronic uniform invoices to a non-business purchaser shall transmit the electronic uniform invoices information, along with the carrier identification codes and random codes approved by the MOF and used by the purchaser to request electronic uniform invoices, to the Platform for certification within the time limit prescribed by the Act after issuance. The business entity shall also ensure that the purchaser can query and receive the aforementioned information on the Platform. The same requirements apply in cases of invoice corrections, nullifications, sales returns or allowances, donations, printing certification copies of electronic uniform invoices, and any other changes to the invoice information.A business entity issuing electronic uniform invoices to a business purchaser shall transmit the electronic uniform invoice information to the Platform for certification within the time limit prescribed by the Act after issuance. The Platform shall notify the purchaser to receive the information. If the purchaser has not set up the automatic acceptance method on the Platform, the issuer of the electronic uniform invoice shall notify the purchaser directly. In cases of invoice corrections, nullifications, sales returns or allowances, the issuer shall ensure that the purchaser is notified and the information is transmitted to the Platform for certification within the aforementioned time limit.A business entity issuing electronic uniform invoices and complying with the provisions of the preceding two paragraphs shall be regarded as having issued the invoices to the purchaser, who shall likewise be deemed to have received them.
中文原文 統一發票使用辦法第7條
統一發票之種類及用途如下：
一、三聯式統一發票：專供營業人銷售貨物或勞務與營業人，並依本法第四章第一節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為扣抵聯，交付買受人作為依本法規定申報扣抵或扣減稅額之用，第三聯為收執聯，交付買受人作為記帳憑證。
二、二聯式統一發票：專供營業人銷售貨物或勞務與非營業人，並依本法第四章第一節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為收執聯，交付買受人收執。
三、特種統一發票：專供營業人銷售貨物或勞務，並依本法第四章第二節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為收執聯，交付買受人收執。
四、收銀機統一發票：專供依本法第四章第一節規定計算稅額之營業人，銷售貨物或勞務，以收銀機開立統一發票時使用。
其使用與申報，依營業人使用收銀機辦法之規定辦理。
五、電子發票：指營業人銷售貨物或勞務與買受人時，以網際網路或其他電子方式開立、傳輸或接收之統一發票；其應有存根檔、收執檔及存證檔，用途如下：
（一）存根檔：由開立人自行保存。
（二）收執檔：交付買受人收執，買受人為營業人者，作為記帳憑證及依本法規定申報扣抵或扣減稅額之用。
（三）存證檔：由開立人傳輸至財政部電子發票整合服務平台（以下簡稱平台）存證。
前項第一款至第四款規定之統一發票，必要時得經財政部核准增印副聯。
電子發票之開立人得自存根檔或買受人得自平台存證檔，依規定格式與紙質下載列印電子發票證明聯，作為記帳或兌領獎憑證。
開立電子發票之營業人，買受人為非營業人者，應於開立後依本法規定時限將電子發票資訊併同買受人以財政部核准載具索取電子發票之載具識別資訊及隨機碼傳輸至平台存證，並應使買受人得於該平台查詢、接收上開資訊。
如有發票更正、作廢、銷貨退回或折讓、捐贈或列印電子發票證明聯等變更發票資訊時，亦同。
開立電子發票之營業人，買受人為營業人者，應於開立後依本法規定時限將電子發票資訊傳輸至平台存證，並由平台通知買受人接收，買受人未於平台設定接收方式者，應由開立人通知。
如有發票更正、作廢、銷貨退回或折讓時，開立人應依上開時限完成買受人接收及將資訊傳輸至平台存證。
開立人符合前二項規定者，視為已將電子發票交付買受人，買受人視為已取得電子發票。
一、三聯式統一發票：專供營業人銷售貨物或勞務與營業人，並依本法第四章第一節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為扣抵聯，交付買受人作為依本法規定申報扣抵或扣減稅額之用，第三聯為收執聯，交付買受人作為記帳憑證。
二、二聯式統一發票：專供營業人銷售貨物或勞務與非營業人，並依本法第四章第一節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為收執聯，交付買受人收執。
三、特種統一發票：專供營業人銷售貨物或勞務，並依本法第四章第二節規定計算稅額時使用。
第一聯為存根聯，由開立人保存，第二聯為收執聯，交付買受人收執。
四、收銀機統一發票：專供依本法第四章第一節規定計算稅額之營業人，銷售貨物或勞務，以收銀機開立統一發票時使用。
其使用與申報，依營業人使用收銀機辦法之規定辦理。
五、電子發票：指營業人銷售貨物或勞務與買受人時，以網際網路或其他電子方式開立、傳輸或接收之統一發票；其應有存根檔、收執檔及存證檔，用途如下：
（一）存根檔：由開立人自行保存。
（二）收執檔：交付買受人收執，買受人為營業人者，作為記帳憑證及依本法規定申報扣抵或扣減稅額之用。
（三）存證檔：由開立人傳輸至財政部電子發票整合服務平台（以下簡稱平台）存證。
前項第一款至第四款規定之統一發票，必要時得經財政部核准增印副聯。
電子發票之開立人得自存根檔或買受人得自平台存證檔，依規定格式與紙質下載列印電子發票證明聯，作為記帳或兌領獎憑證。
開立電子發票之營業人，買受人為非營業人者，應於開立後依本法規定時限將電子發票資訊併同買受人以財政部核准載具索取電子發票之載具識別資訊及隨機碼傳輸至平台存證，並應使買受人得於該平台查詢、接收上開資訊。
如有發票更正、作廢、銷貨退回或折讓、捐贈或列印電子發票證明聯等變更發票資訊時，亦同。
開立電子發票之營業人，買受人為營業人者，應於開立後依本法規定時限將電子發票資訊傳輸至平台存證，並由平台通知買受人接收，買受人未於平台設定接收方式者，應由開立人通知。
如有發票更正、作廢、銷貨退回或折讓時，開立人應依上開時限完成買受人接收及將資訊傳輸至平台存證。
開立人符合前二項規定者，視為已將電子發票交付買受人，買受人視為已取得電子發票。