The Northern District National Taxation Bureau of the Ministry of Finance stated that the recent International Travel Expo has concluded successfully. During the exhibition, domestic hotels (accommodation operators) selected a variety of discounted accommodation vouchers to attract consumers to purchase. The bureau reminded that whether selling accommodation vouchers in physical stores or on the website, unified invoices should be issued in accordance with relevant laws and regulations.
The bureau further explained that according to the "Time Limit Table for Business Operators to Issue Sales Receipts", unlike general traders who issue unified invoices at "time of delivery", accommodation operators issue unified invoices at "time of settlement". Therefore, although accommodation operators collect payment first when selling accommodation vouchers, they are temporarily exempt from issuing unified invoices and will issue unified invoices when consumers check in and settle accounts with the accommodation vouchers. The Bureau provides examples as shown in the attached table.
The Bureau calls on business operators to self-examine whether they have issued unified invoices in accordance with relevant regulations when selling accommodation vouchers. If they find that they have not issued unified invoices in accordance with regulations or have issued insufficient or missing invoices, they can proactively report to the tax collection agency and pay the evaded taxes and additional interest before being reported or investigated by the tax collection agency or investigators designated by the Ministry of Finance. In this case, they can be exempted from punishment in accordance with Article 48-1 of the Tax Collection Act. If you have any questions about the relevant regulations, please call the free service number 0800-000321 for consultation and someone will be dedicated to provide service.
Contact person for press release: Sales Tax Division Chief Cai Contact number: (03) 3396789 ext. 1280
Please use the form below to contact us, we will reply you as soon as possible. If you do not get a response after 48 hours, please contact us using another email account, thank you.
