The Huwei Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that when domestic individuals purchase electronic services from foreign enterprises, institutions, organizations, or entities without a fixed place of business in the territory of the Republic of China (hereinafter referred to as foreign suppliers of cross-border E-commerce), they should obtain cloud invoices with prices including value-added tax. 

The Office explained that, according to Paragraph 2, Article 32 of the Value-Added and Non-Value-Added Business Tax Act and Article 7-1 of the Regulations Governing the Use of Uniform Invoices, when foreign suppliers of cross-border E-commerce sell electronic services to domestic individuals, they are required to issue cloud invoices including value-added tax to consumers. The email address provided by the consumers at the time of purchase will serve as the means to store the cloud invoices. In the event of winning a prize associated with the cloud invoices stored in the email as a carrier, the E-Invoice Platform will automatically send a winning notification to the consumer which includes a link with a one-time password. During the prize redemption period, consumers can use this one-time password (valid for 48 hours) to print proof of the winning invoice at convenience store multimedia kiosks (KIOSK). They can then redeem the prize at physical redemption locations (such as the four major convenience stores, PX Mart, First Bank, and Chang Hwa Bank). 

The Office further explained that if individuals prefer not to visit physical redemption locations, they may also download the "Ministry of Finance Uniform Invoice Redemption App" on their mobile phones to claim prizes directly through their financial accounts for amounts of 1,000 NTD or less.

The Office advises individuals purchasing cross-border electronic services from foreign e-commerce platforms to ensure that they provide an accurate email address, as this is essential for storing the cloud invoice and ensuring potential prize eligibility.

If there are any questions, please call our toll-free number  0800-000321, or directly contact the regional national taxation bureaus or their branches or offices for further information. 

Contact person:Sales Tax Section, Ms. Yan
Tel: (05)6338571 ext. 318.