1. Where to purchase?
   1. For information on the consignment sales outlets of uniform invoices, please visit the "National Consignment Sales Outlets Inquiry" of the Printing Plant, Ministry of Finance (https://invoice.ppmof.gov.tw/PSCWeb/querySaleUnitInfo.jsp).
   2. Uniform invoices shall be subscribed online at the "Uniform Invoice Purchase Online and Inquiry System" of the Printing Plant, Ministry of Finance  (https://invoice.ppmof.gov.tw)
2. When can uniform invoices be purchased? 
   The uniform invoices of the next term will be on sales from the 15th day of the even month in Taipei and the 22nd day of the even month in the jurisdictions of R.O.C. other than Taipei.
3. What should I do if losing my uniform invoices?
   1. Loss of blank invoice:
      It shall be reported to the competent taxing authority immediately for cancellation that the type and letter track number of the lost invoice and the cause of loss.
   2. Loss of retention copy:
      It shall be replaced by the obtained photocopy of the original receipt copy certified by the purchaser's seal.
   3. Loss of deduction copy or receipt copy:
      A photocopy of the retention copy certified by the original seller or the unlost copy certified with the seal of the owner may be used to replace the deduction copy or receipt copy as the input tax deduction voucher or bookkeeping voucher. 

When selling goods or services, the business entity shall issue uniform invoices before the time limit set in the “Time Limit for Issuing Sales Documentary Evidence." (For details, please refer to the attached table-“Time Limit for Issuing Sales Documentary Evidence")

1. According to the provisions of Point 6 of the Directions for Implementing Electronic Invoices, a business entity whose taxation registration has been approved by the competent local taxing authority shall be eligible for electronic invoicing.  The business entity may use the e-invoice after identity verification at the E-invoice Platform, Ministry of Finance by the certificate per the regulations of the Government Certification Authority, the certificate or electronic signature approved by the Ministry of Finance, or after applying for identity verification to the Value-Added Service Center.
2. If a business entity wants to issue an electronic invoice, regardless of B2B or B2C, the entity shall use the electronic invoice letter track number on the uniform invoice.  The entity shall apply for the aforementioned letter track number to the competent local taxing authority with a completed application form and retrieve the number via the Ministry of Finance's E-invoice Platform after approval.

No.

No.  According to point 6 of the Directions for Implementing Electronic Invoices, a business entity whose taxation registration has been approved by the competent local taxing authority shall be eligible for electronic invoicing.

Where a buyer requires a paper uniform invoice (such as for those who do not hold carriers for electronic invoices or those who indicate they need paper-based operations), the business entity shall provide a paper-based electronic invoice certificate to the buyer.

If an electronic invoice certificate is lost, it will be treated as a lost traditional paper invoice and cannot be reprinted to the consumer to maintain the uniqueness of the prize redemption.

According to the provisions of Article 24 of the Regulations Governing the Use of Uniform Invoices, the seller shall cancel and reissue the invoice.  Besides, the seller shall add the buyer's business administration number and uploaded the reissued electronic invoices within 48 hours to the E-invoice Platform, Ministry of Finance.

Invoices are issued when the transaction occurs, and there is no retrospective re-issuance. Electronic invoices cannot be re-entered after issuance.  A business entity shall issue cloud invoices when the buyers' carrier numbers are available and electronic invoice certificates when not.