The National Taxation Bureau of the Central Area, Ministry of Finance (NTBCA, MOF), announced that effective January 1, 2025, sellers using Electronic Uniform Invoices (e-Invoices) must issue and upload the Certificate of Sales Return, Purchase Return, or Allowance on Purchased Merchandise (Allowance Certificate) via the internet or other electronic means and must transmit it to the E-Invoice Platform within the statutory time limit in cases of sales returns, purchase returns, or allowances agreed upon by both buyers and sellers. The responsibility for issuing and transmitting the Allowance Certificate now lies solely with the seller.

In order to improve the completeness of e-Invoice information, given that sellers are already equipped with sufficient digital capabilities, and in order to ensure alignment of responsibilities and accountability, the MOF has amended Article 20-1 of the "Regulations Governing the Use of Uniform Invoices". Under the revised rules, sellers are obligated to issue and transmit the Allowance Certificates whenever there is a return or allowance situation involving e-Invoices. To accommodate system updates and accounting adjustments required by business entities, a six-month transitional guidance period has been set from January 1 to June 30, 2025. During this period, if a seller fails to issue the Allowance Certificate or fails to transmit it accurately and in a timely manner, penalties under Article 48-2 of the Value-Added and Non-Value-Added Business Tax Act may be waived.

NTBCA would like to remind businesses entities that the guidance period is nearing its end. Businesses entities are urged to complete the necessary related system updates and accounting adjustments to avoid penalties for delayed transmission after the guidance period ends on July 1, 2025.  

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Sales Tax Division, Ms. Yi-En Sung
Tel: (04)2305-1111 ext. 7533