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How Do Domestic Hotel Resorts Issue Uniform Invoices and File Business Tax When Customers Book Accommodation through Offshore Online Travel Agencies?

The National Taxation Bureau of the Central Area (NTBCA),Ministry of Finance (MOF) states that since the implementation of a new policy to levy  business tax on Cross-Border E-Commerce on May 1st, 2017, customers and hotel resorts often inquire about whom they should ask for uniform invoices if customers book domestic accommodation through offshore online travel agencies as well as how hotel resorts can invoice customers and file business tax.

The NTBCA further explains that domestic hotel resorts who use offshore online travel agencies should invoice and file their business taxes based on the methods of receiving payments. The following are the categories: 

1.Domestic hotel resorts should issue invoices to customers at the same amount of payment they receive from customers if they receive the payment from customers directly and pay service fee to offshore online travel agencies separately. According to Article 35 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Act), domestic hotel resorts file their business tax within 15 days from the beginning of the next two-month period. Additionally,  domestic hotel resorts should file the business tax for the payment of offshore online travel agency service within 15 days from the beginning of the next period the payment has been made based on Article 36, Paragraph 1 of the Act. The process is illustrated in Figure 1.

       Figure 1.


2.If the offshore online travel agency receives payment directly from customers and pays domestic hotel resorts excluding the service fee, then the domestic hotel resorts should issue invoices to offshore online travel agencies with the amount of the money it receives from travel agencies. Meanwhile,  offshore online travel agencies should issue cloud invoices to customers with the amount of the money they pay to travel agencies based on Article 35, Paragraph 1 of the Act as demonstrated in Figure 2.

     Figure 2.


For questions or concerns, you are welcome to call our toll-free phone number 0800-000-321. The NTBCA will serve you with all sincerity.
(Contact: Mr. Chiang, Fourth Examination Division; Tel:04-23051111 ext.7532)

Last updated:2022-01-03