Regulations for the Collection of Commodity Tax Article 46
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Manufacturers should use uniform invoices and state the names and specifications of their taxable goods on the uniform invoice when issuing it.If a manufacturer also sells non-taxable goods, the uniform invoices issued thereof should be separated from those of taxable goods, unless a manufacturer issues electronic uniform invoices.
中文原文 貨物稅稽徵規則第46條
產製廠商應領用統一發票，並於開立統一發票時載明應稅貨物之品名、規格。
產製廠商兼營銷售非應稅貨物者，其使用之統一發票，應與應稅貨物區分使用開立。
但使用電子發票者，不在此限。
產製廠商兼營銷售非應稅貨物者，其使用之統一發票，應與應稅貨物區分使用開立。
但使用電子發票者，不在此限。