Regulations Governing the Use of Cash Register by Business Entities Article 14
Business entities that use cash registers to issue receipts instead of issuing uniform invoices should give the buyer's copy to the buyer and keep the seller's copy.Buyers may present the buyer's copy of the cash register receipt in exchange for a uniform invoice, and the business entity may not refuse such a request.
中文原文 營業人使用收銀機辦法第14條
營業人使用收銀機開立收據代替逐筆開立統一發票者，應將收銀機收據之收執聯交付買受人，並保留存根聯。
買受人得以收銀機收據之收執聯換取統一發票，營業人不得拒絕。
買受人得以收銀機收據之收執聯換取統一發票，營業人不得拒絕。