Taiwan Explains e-Invoicing Requirements when Goods or Services are Returned, Withdrawn, or Discounted

Taiwan's Ministry of Finance has issued a notice to explain that when goods or services are returned, withdrawn, or discounted after an electronic invoice has been issued, the seller must issue an electronic invoice allowance note and upload it to the E Invoice Platform.

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The seller should issue electronic invoices and upload the allowance notes as required, following return or allowance agreement by both parties.

The National Taxation Bureau of the Northern Area, Ministry of Finance …