Apple Online Store is expected to begin issuing electronic uniform invoices from November, the Ministry of Finance said on Tuesday.
The online store is to join other foreign e-commerce operators, including UpToDate, Alphabet Inc’s Google, Sony Corp, Digital River GmbH and Various Inc, that issue invoices using cloud technology, the ministry said.
Other operators, such Amazon.com Inc, Uber Technologies Inc, Expedia Inc and Facebook Inc, would soon follow suit, it added.
Starting from January, Taiwanese law requires all foreign enterprises, institutions, groups or organizations without a fixed place of business in the nation to issue electronic invoices for domestic purchases.
However, the ministry has given the operators one year to establish the necessary systems to issue electronic invoices.
Those that do not establish an electronic invoice system by January could face a fine of up to NT$1 million (US$32,171), according to articles 48 and 52 of the Value-added and Non-value-added Business Tax Act (加值型及非加值型營業稅法), and Article 44 of the Tax Collection Act (稅捐稽徵法), the ministry said.
The system uses e-mail or cellphone messages to issue invoices, the ministry said.
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