National Taxation Bureau of Kaohsiung, Ministry of Finance said that Ministry of Finance amended and promulgated Articles 15, 18 and 32 of the "Regulations Governing the Use of Uniform Invoices" on October 22, 2021, and since January 1, 2022, business entities who sell food, beverages and collect parking fees through vending machines should issue and deliver a uniform invoice to the buyer transaction by transaction. However, considering that some business entities' vending machines are not yet equipped with the function of issuing invoices on a transaction-by-transaction basis, Ministry of Finance has also set a one-year or six-year counseling period for vending machines that do not have the function of printing out invoices. In order to enable the public to quickly grasp the key points of this amendment, the Bureau also makes the following table for further explanation:
| Type of vending machines | Machine function | Invoicing regulations | Counseling period | Identification sticker |
| Food and beverage vending machines | Having the capability to print invoices | Invoices issued on a transaction-by-transaction basis from 2022/1/1 | None | None |
| Unable to print invoices (Machines acquired after 1/1/2022) |
Invoices issued on a transaction-by-transaction basis from 2023/1/1 | 2022/01/01- 2022/12/31 |
Red label sticker | |
| Unable to print invoices (Machines acquired before 12/31/2021) |
Invoices issued on a transaction-by-transaction basis from 2028/1/1 | 2022/01/01-2027/12/31 |
Yellow label sticker | |
| Automatic parking ticket machine | Having the capability to print invoices | Invoices issued on a transaction-by-transaction basis from 2022/1/1 | None | None |
| Unable to print invoices | Invoices issued on a transaction-by-transaction basis from 2023/1/1 | 2022/01/01-2022/12/31 | Red label sticker | |
| Other【Note】Vending machines |
Having the capability to print invoices | Invoices issued on a transaction-by-transaction basis from 2022/1/1 | None | None |
| Unable to print invoices | (1) Assessed use of invoices: Invoices are issued in accordance with the total amount received upon receipt of payment (2) Assessed exemption of invoices: Business tax is levied on a quarterly basis by the National Taxation Bureau based on the assessed amount of sales and tax. |
None | None |
【Note】：This refers to all kinds of vending machines that are not for the sale of food and beverages, or parking lot fees, including: toilet paper or sanitary napkin vending machines in public restrooms, coin-operated laundry machines, massage chairs, copying machines, or safe deposit boxes, ......, etc.
The Bureau specially reminds the business entities who have been assessed to use uniform invoices and use vending machines to sell food, beverages and collect parking fees, if the vending machines are not yet equipped with the function of issuing invoices on a transaction-by-transaction basis, before completing the equipment replacement or program modification, the business entities should apply to National Taxation Bureau where the taxation registration is located as soon as possible according to the applicable counseling period for the issuance of label stickers, and post each sticker at a conspicuous location on the vending machine to indicate to consumers the time limit of each vending machine being exempt from issuing uniform invoices transaction by transaction.
Contact: Mr. Chang, Head of forth Examination Division
TEL: 07-7256600ext 7330