Apart from dispensing and supplying medications, pharmacies that sell medications or other goods must apply for tax registration with the local National Taxation Bureau. Pharmacies recognized as business entities and required to issue uniform invoices by the National Taxation Bureau must issue uniform invoices for income generated from non-prescription medications or other goods and report it for business income tax.

The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that when consumers purchase non-prescription medications, healthcare supplements, or other goods from a pharmacy required to issue uniform invoices, the pharmacy must provide a uniform invoice to the buyer. As for the revenue generated from dispensing and supplying medications based on prescriptions issued by hospital or clinic doctors, it is recognized as income from the professional practice of the licensed pharmacist or pharmacy practitioner, and comprehensive income tax will be levied according to the law. In this case, there is no issue regarding the issuance of uniform invoices or the imposition of business tax.

The Bureau would like to remind pharmacies that are required to use uniform invoices to issue them and file and pay business income tax in accordance with the Value-Added and Non-Value-Added Business Tax Act. If a taxpayer voluntarily files a supplementary tax declaration with the local National Taxation Bureau and pays the taxes owed, including any incurred interest, before the case is reported by an informant or under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer may be exempt from punishment or penalties as prescribed in Article 48-1 of the Tax Collection Act. In case of further questions, you are welcome to dial the free service hotline 0800-000-321 for more information or go to the Bureau’s website（https://www.ntbk.gov.tw） to make an inquiry online through the national tax smart customer service “National Tax Assistant”.     

Provided by: Sales Tax Section
Contact person：Mr. Li.                           Telephone：（07）7256600  Ext. 7350
Written by：Liang Po-Hsun                    Telephone：（07）7256600  Ext. 7357