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Apple Online Store to start issuing e-invoices in November

2019/07/23 19:46

CNA file photo

Taipei, July 23 (CNA) One of the world's leading e-commerce operators, Apple Online Store (AOS), is expected to begin issuing electronic uniform invoices to domestic purchasers from November, the Ministry of Finance (MOF) said Tuesday.

AOS is expected to join a number of foreign e-commerce operators, including UpToDate, Google, Sony, Digital River GmbH and Various Inc., in setting up a cloud invoice issuance system, as required by local law, according to the MOF.

Other offshore e-commerce operators, including Amazon, Uber, Expedia and Facebook will soon follow suit, it added.

In accordance with the relevant laws, all foreign enterprises, institutions, groups or organizations without a fixed place of business in Taiwan, had to start issuing uniform invoices to domestic e-commence services purchasers from January 2019.

However, the MOF has given these offshore business operators a one-year-probation period to set up required cloud invoice issuance system.

The government will only hand out penalties to those companies if they have not set up such a system by January 2020.

In accordance with Article 48 and Article 52 of the Value-added and Non-value-added Business Tax Act, and Article 44 of the Tax Collection Act, violators will face a maximum fine of NT$1 million (US$31,903), according to the MOF.

The cloud invoice issuance system is defined as an electronic invoice issuance system issued by business entities to domestic purchasers via email or cellphone.

The MOF will also use the same method to inform winners of the uniform invoice lottery system.

Winning e-invoices will be able to be printed out at kiosks in convenience stores and redeemed at MOF-approved credit cooperatives around the nation.

So far, about 21 percent of all issued invoices are e-invoices, according to the MOF.

(By Wu Chia-jung and Joseph Yeh) Enditem/J