Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 8
An authorized store shall issue separate uniform invoices for Selected goods eligible for VAT refund and in Selected goods eligible for VAT refund purchased together in one purchase by a foreign traveler.When issuing a uniform invoice for Selected goods eligible for VAT refund, the authorized store shall truthfully record the following information:1. The transaction date, product name, quantity, unit price, subtotal, tax classification of each item purchased, and the total amount of the purchase.2. The last four digits of the alphanumeric code of his or her identification document/ passport and the words "VAT Refundable" shall be indicated in the area for remarks or a blank space of the uniform invoice.
中文原文 外籍旅客購買特定貨物申請退還營業稅實施辦法第8條
特定營業人於外籍旅客同時購買特定貨物及非特定貨物時，應分別開立統一發票。
特定營業人就特定貨物開立統一發票時，應據實記載下列事項：
一、交易日期、品名、數量、單價、金額、課稅別及總計。
二、統一發票備註欄或空白處應記載「可退稅貨物」字樣及外籍旅客之證照號碼末四碼。
特定營業人就特定貨物開立統一發票時，應據實記載下列事項：
一、交易日期、品名、數量、單價、金額、課稅別及總計。
二、統一發票備註欄或空白處應記載「可退稅貨物」字樣及外籍旅客之證照號碼末四碼。