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The Offshore E-commerce Suppliers Who Have Not Yet Issued Cloud Invoices Shall Be Subject to Penalties Prescribed by Law The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that the offshore e-commerce suppliers shall issue cloud invoices since January 1st, 2020, and those who have not yet done so will be subject to penalties prescribed by law.

  NTBT states that up to December 16th, 2020, there are 101 offshore e-commerce suppliers already issuing cloud invoices, such as UpToDate, Google, Apple, Sony, Adobe, Expedia, Various, Amazon, Airbnb, Uber, Uber Eats, Spotify, and Audible.  In the period of September and October in 2020, the sales amounts filed by those offshore e-commerce suppliers account for 99.92% of total sales amounts filed by all offshore e-commerce suppliers.  However, there are still some offshore e-commerce suppliers not issuing cloud invoices in accordance with the provisions.  The Ministry of Finance had published the list of the tax-registered offshore e-commerce suppliers at the querying page at the eTax Portal, Ministry of Finance (http://www.etax.nat.gov.tw)/“Tax on Cross-border E-Commerce Suppliers”/“Business Tax”/“Inquire about Registered Business Entities.”  The public also can acquire the list of offshore e-commerce suppliers issuing cloud invoices.   Those offshore e-commerce suppliers who have not yet issue cloud invoices shall be subject to the penalties prescribed under Paragraph 1, Article 47 of the Value-added and Non-value-added Business Tax Act (hereinafter referred to as the Business Tax Act).  Besides, those suppliers involving tax evasion will be subject to the heaviest penalty in those prescribed under Article 51 or 52 of the Business Tax Act and Article 44 of the Tax Collection Act.
  NTBT points out that in addition to setting up a cloud invoice system by oneself, the offshore e-commerce suppliers can also commission a domestic value-added center to upload the cloud invoices issued.  To assist those suppliers to match a proper value-added center, NTBT has published on the eTax Portal a list of the value-added centers which have completed uploading cloud invoices and are willing to offer services to offshore e-commerce suppliers.  People could locate the list on the aforesaid website for priority references: the eTax Portal, Ministry of Finance/“Tax on Cross-border E-Commerce Suppliers”/“Cloud Invoice”/“The Information Zone of Cloud Invoice Implementation for Cross-border E-Commerce Suppliers”/“Reference Material and Examples”/“The list of the value-added centers”.
  NTBT called on that the domestic individuals shall acquire cloud invoices due to purchasing the electronic services from the website of a tax-registered offshore e-commerce suppliers.  Should the offshore e-commerce suppliers have any queries or difficulties on the introduction of the cloud invoice, please contact NTBT or the Fiscal Information Agency, Ministry of Finance as soon as possible.  They will facilitate those suppliers to complete system interfaces and go smoothly to issuing cloud invoices.  Failure to issue cloud invoices harms the consumers' rights winning the uniform invoice lottery.  Thus, issuing cloud invoices will lessen the chances of the suppliers of the being reported by the consumers and penalized for violations detected from the facts.
(Contact: Mr. Lai, Section Head of the Fourth Examination Division; Tel: 886-2-2311-3711 ext. 2530)

Last updated:2021-04-23