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Domestic individuals buying electronic services from offshore electronic service suppliers should obtain cloud invoices with VAT-inclusive prices for swift and convenient prize redemption.

The National Taxation Bureau of Taipei, the 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 offshore electronic service suppliers), they should obtain cloud invoices with prices including value-added tax.

The Bureau 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 offshore electronic services suppliers sell electronic services to domestic individuals, they are required to issue cloud invoices with included value-added tax to consumers. The email address retained by the consumers at the time of purchase serves 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 Ministry of Finance Electronic Invoice Integration Service Platform (referred to as the E-Invoice Platform) will proactively send a winning notification. The notification includes a link with a one-time password for the consumer. During the prize claim period, consumers can use this password (valid within 48 hours) to print the winning invoice proof at convenience store multimedia kiosks (KIOSK). Subsequently, they can redeem the prize at physical redemption points (such as the Big Four convenience stores, PX Mart, First Bank, and Chang Hwa Bank).

The Bureau further explained that if individuals prefer not to visit physical redemption locations, they can also use their mobile phones to claim prizes through their financial accounts, following the steps below:
Step 1: Download the "Ministry of Finance Uniform Invoice Redemption App" on your mobile phone. Log in with your mobile number and verification code. If you haven't applied for a Mobile Barcode, you can utilize the registration function to create a new account, obtain a new mobile barcode carrier, and then log in.
Step 2: Click on the "Carrier Registration" function to add a carrier. Select the carrier type as "Cross-Border E-commerce eMail." Enter the email address retained by the overseas e-commerce platform and the one-time password sent to the email address by the E-Invoice Platform, completing the registration process.
Step 3: Click on the "Claim Prize" function and press "Claim Prize." Set the prize claim bank and account, and the winnings can be directly transferred to the designated financial account.

The Bureau encourages individuals who have procured electronic services from overseas e-commerce platforms to exercise vigilance and provide accurate email addresses for receiving cloud invoices. Since the issuance of cloud invoices by offshore electronic service suppliers, winning numbers from these invoices have covered various awards, including special prizes, grand prizes, and exclusive million-dollar awards in the Uniform Invoice Lottery. Ensuring correct email addresses is crucial to prevent individuals from missing out on potential prize winnings associated with these cloud invoices.

(Contact: Ms. Lu, Head of the Sales Tax Division; Tel: 886-2-2311-3711 ext.1830)

Last updated:2023-12-18