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境外電商自108年1月起開立雲端發票

8/23/2018

 
依規定,境外電商自108年1月起開立雲端發票,雖108年1月1日起至同年12月31日止為輔導期,境外電商業者未依統一發票使用辦法規定開立雲端發票者,得暫免依加值型及非加值型營業稅法第48條、第52條及稅捐稽徵法第44條規定處罰,惟自109年1月1日起,如未開立雲端發票者,將依法處罰。
境外電商須儘速完成與財政部電子發票整合服務平台系統介接,開立雲端發票,避免未來因消費者無法取得雲端發票而產生糾紛。

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