益群 logo 3
Menu
Main Menu

店家收現金不開發票？國稅局：刷卡或付現都要開，切勿選擇性漏稅！

一、給老闆看得懂的一段話摘要

財政部南區國稅局提醒：只要是使用統一發票的營業人，銷售貨物或勞務時，無論顧客是「刷卡」還是「付現」，都必須開立發票。切勿因為現金交易沒有金流紀錄就心存僥倖。國稅局現今查核技術精進（如大數據比對），一旦被查獲「選擇性開立發票」，不僅要補繳稅款，還會面臨罰鍰，得不償失。

二、重點整理

  1. 開發票與「付款方式」無關
    營業稅法的規定是針對「銷售行為」。只要交易成立，不論客人是用現金、信用卡、LINE Pay 或轉帳，老闆都有義務開立發票。
  2. 常見違規：只對刷卡客開發票
    部分店家誤以為「刷卡有銀行紀錄跑不掉才要開，現金國稅局查不到不用開」。國稅局已明確指出，這種「選擇性開立」屬於惡意漏稅行為。
  3. 國稅局查稅手段進化
    別以為現金收入查不到！國稅局可透過：

    • 進銷項勾稽： 你的進貨量這麼大，申報的銷售額卻很低？
    • 同業利潤標準： 你的毛利明顯低於同業平均？
    • 支付工具比對： 刷卡佔比異常高，現金佔比不合理地低？
  4. 違規後果：連補帶罰
    • 補稅： 補繳原本逃漏的營業稅（5%）。
    • 所得稅連動： 營業額提高，連帶影響營所稅與個人綜所稅。
    • 罰鍰： 依《稅捐稽徵法》或《營業稅法》處以罰鍰。

三、會計師小提醒

  1. 破解老闆的常見迷思

很多老闆會問：「客人就沒有要發票啊，我也沒給他統編，這樣還要開嗎？」

答案是：要。

發票是政府控管稅收的憑證，不是客人要不要的問題。客人不要發票，您還是得開出來（可捐贈或依規定處理），絕對不能「直接不開」。

  1. 風險在哪裡？

現金漏開發票最大的風險往往來自**「內部檢舉」與「消費者檢舉」**。

  • 消費者： 買了東西發現沒發票，隨手向國稅局檢舉（現在檢舉很方
                    便）。
  • 員工： 離職員工若知道公司長期逃漏稅，常成為查稅的突破口。
  1. 建議老闆可以怎麼做？
  • 建立SOP： 強制規定收銀台「見錢（或見卡）即開票」。
  • 定期檢視： 請會計師協助檢視每期的「現金/信用卡」銷售比例，是否
                       偏離同業常態，避免成為國稅局電腦選案的對象。
  • 主動補報： 若過去有大量漏開情形，建議在被查獲前，諮詢專業會計
                       師進行「自動補報補繳」，可免予處罰。

四、相關法令整理

若您想深入了解法源依據，以下是本案相關條文：

法規名稱 相關條文 重點說明
營業稅法 第 32 條 營業人銷售貨物或勞務，應依本法規定開立統一發票交付買受人。
營業稅法 第 51 條 短報或漏報銷售額者，除追繳稅款外，按所漏稅額處五倍以下罰鍰。
稅捐稽徵法 第 44 條 營利事業依法規定應給與他人憑證而未給與者，應自他人取得憑證而未取得者，應就其未給與憑證、未取得憑證，經查明認定之總額，處5%罰鍰。
統一發票使用辦法 — 規範發票開立之時限、種類及應記載事項，不得因付款方式不同而免除開立義務。

五、官方新聞稿原文

(以下內容引用自財政部南區國稅局新聞稿)

商家不論刷卡或付現 發票不能少

財政部南區國稅局提醒商家，使用統一發票營業人銷售貨物或勞務，不論顧客選擇刷信用卡或支付現金，均應誠實開立發票，切勿以為現金交易不會留下紀錄，只單就信用卡交易開立發票；此種依消費者付款方式選擇性開立發票作法，一旦被查獲，除補繳稅款，還會吃上罰單。

南區國稅局指出，納稅是國民應盡義務，部分業者對刷卡付款者通常會主動開立發票，但對於現金交易，卻誤以為國稅局無法追查，常心存僥倖，消極不開發票；該局近年持續精進各種查核技術，讓逃漏稅者無所遁形，也提醒營業人，無論消費者結帳是採刷卡或付現均應誠實開立發票，以免受罰。

| 分類

| 最新稅務新聞

買境外基金、拿 KY 股股利？海外所得滿 100 萬，記得一起申報「基本所得額」

醫藥費、生產費可以扣多少？保險理賠、政府補助要先扣掉，不然會被國稅局剔除！

營利事業賣新建案房地，一定要先確認「起造人身分」！搞錯申報方式，可能被補房地合一稅

只出口沒「進外匯」，不能列外銷特別交際費！出口加工區、境內交易要特別小心

房屋租金「特別扣除額」上路，誰可以用？誰用不到？租屋族與房東都要搞清楚

Scroll to Top
Close

Establishment of a Taiwan Branch by Foreign Entities: Process & Required Documents

1) Phase 1: Pre-operation Preparation and Qualification Review from Abroad

  1. Company Name Reservation and Scope of Business Pre-examination (Administration of Commerce, Ministry of Economic Affairs)
  • Priority must be given to the Chinese translation of the foreign parent company's name. The fixed format must prepend "Foreign Merchant [Nationality of Parent Company]" and append "Taiwan Branch" (e.g., Foreign Merchant ○○ Co., Ltd. Taiwan Branch).
  • Required items :1–3 proposed company names; 2–10 business items (negative list).
  1. Document Preparation for Foreign Parent Company
  • Required Documents :：
    • Foreign Corporate Qualification Proof Documents (direct submission of official copies): Certificate of Corporate Qualification, official registration/declaration documents required for anti-money laundering (AML) as mentioned above, register of directors/shareholders, and copies of passports or identification documents of relevant personnel.
    • Foreign Capital Status Declaration: Must be physically signed by all relevant personnel, certifying that they do not hold Mainland China capital status and comply with laws and regulations (if the Person in Charge and the Manager are different people, both must sign separate forms).
    • Power of Attorney (POA): Must be stamped with a page-spanning seal (if different people, the POA must explicitly state the dual authorization text).
  • Direct Submission: Authorized signatories can sign and seal directly, and submit for review "without undergoing any notarization or legalization beforehand." In practice, there is a very high probability of direct approval and issuance of the Phase 1 Supplementation Letter. (Note: If the competent authority randomly checks and requests legalization later, you can then commission a local notary public and verify it through the overseas mission/office.)
  1. Submission of Phase 1 Registration: Requesting the "Operating Capital Supplementation Letter"
  • Process:Submit the approved Name Reservation Form, the identity documents of both parties mentioned above, the POA, and foreign corporate qualification proof documents to the "Administration of Commerce, Ministry of Economic Affairs" for review.
  • Result:Successfully obtain the "Phase 1 Supplementation Letter" from the Ministry of Economic Affairs.

2) Phase 2: Localizing Taiwan Identity and Bank Account Opening

  1. Obtaining the Visa and UI Number
  • Process:Process: The person opening the account in Taiwan (usually the Manager) applies for a Taiwan visa ➔ obtains a valid resident or visitor visa (or relevant entry/exit permit). After entering Taiwan (or via the online system), present the passport and relevant visa to the National Immigration Agency, Ministry of the Interior, to apply for the "Record of UI Number for Foreign Nationals."
  • Note: If the Person in Charge and the Manager are different people, the big boss remaining abroad (Person in Charge A) must still commission a Taiwan agent via paper documents to apply to the Immigration Agency for Person A's own "Record of UI Number." The UI numbers of both individuals must be ready at the time of submission.
  1. Pre-examination of Taipei City Business Premises Address and Signing Lease Agreement
  • Business Premises Address Pre-examination (Department of Urban Development / Building Administration Office): Taipei City strictly enforces land use zoning regulations. Before officially signing a lease agreement, make sure to submit an address pre-examination through the "Taipei City Commercial Office Business Premises Review System" to avoid failing registration later due to non-compliance, which could result in a total loss of high deposits, rent, and decoration costs.
  • Required items :Building Ownership Certificate or Building Registration Transcript (Category 2 Transcript).
  • Signing Lease:Formally sign a contract with the landlord after passing the pre-examination (the lease should state that it is for the branch office's business use).
  • Documents to Obtain:Building owner's consent letter and a copy of the latest house tax bill (or ownership certificate).
  1. Opening a Bank "Preparatory Office" Account for the Branch
  • Account Name:The format is fixed as "Foreign Merchant [Parent Company Name] Co., Ltd. Taiwan Branch Preparatory Office".
  • Required items :Required items: Original copy of the "Supplementation Letter" from the Administration of Commerce, the approved Company Name Reservation Form, original IDs of the account opener (passport, Record of UI Number, relevant visa), (if different people, add Person in Charge A's passport and Record of UI Number), original POA from the parent company explicitly authorizing account opening, parent company foreign corporate qualification proof documents, registers of shareholders/directors, ownership structure chart of ultimate beneficiaries, and the preparatory office small stamp for bank use (usually the Manager's personal stamp if they are different people).

3) Phase 3: Influx of Capital and CPA Certification

  1. Inward Remittance of "Operating Capital" and Foreign Exchange Settlement (Bank)
  • Process:Process: The foreign parent company account remits the operating capital into the preparatory office account in Taiwan.
  • Attention:During foreign exchange settlement, you must request and safely keep the "Inward Remittance Advice" and "Foreign Exchange Purchase Memorandum" (the nature of settlement must be marked as "310 Operating Capital"). The beneficiary name must perfectly match the branch office name.
  • Applying for Balance Certificate:On the day following the deposit of operating capital, apply to the bank for a Certificate of Deposit Balance.
  1. CPA Audit and Certification of Operating Capital
  • Legal Basis:According to Article 5 of the Regulations Governing Certified Public Accountants' Auditing and Certification of Registered Capital of Companies, the establishment of a branch office must be certified by a CPA.

Required items :Required items: Original Bank Certificate of Deposit Balance, copy of the preparatory office bankbook cover, stamped page, and inner pages (including remittance and settlement records), copies of the Inward Remittance Advice and Foreign Exchange Purchase Memorandum, copy of the Ministry of Economic Affairs Supplementation Letter, parent company foreign corporate qualification proof documents, and the branch office establishment registration form.

4) Phase 4: Final Approval and Launch of Daily Operations

  1. Submission of Phase 2 Supplementation ➔ Obtaining the Unified Business Number (UBN)
  • Process:Process: Return the "Inward Remittance Advice," "Foreign Exchange Purchase Memorandum," "CPA Capital Audit Report," along with the Records of UI Number, passports, ID copies of relevant personnel, and physically signed declarations/letters of undertaking to the Ministry of Economic Affairs for supplementation.
  • Result:Result: Officially receive the approval letter for the establishment of the foreign company's Taiwan branch and obtain the Unified Business Number (UBN).
  1. Business Registration (Tax Registration) (National Taxation Bureaus, Ministry of Finance)
  • Process:Process: Apply for tax registration at the local National Taxation Bureau branch or office where the branch is located to obtain the business tax filing status.
  1. Activation of Invoices
  • E-Invoices:Register on the Ministry of Finance's E-Invoice Integrated Service Platform and apply for e-invoice track numbers.
  • Paper Invoices:Apply to the National Taxation Bureau for a "Unified Invoice Purchasing Certificate" to purchase paper invoices.
  • Required items :Required items: Original approval letter from the Administration of Commerce, original company registration form, original tax registration approval letter, original dual IDs of the person in charge, official company stamps (large and small), invoice stamp, etc.
  1. Converting "Preparatory Account" into "Official Company Account" (Bank)
  • Process:Process: The account opener goes to the original bank to officially rename and convert the preparatory office account into an official branch office bank account. Only at this stage can funds be freely utilized.
  • Required items :Required items: Original approval letter from the Ministry of Economic Affairs, original branch office establishment registration form, copy of the tax registration approval letter, dual IDs of the account opener, and official corporate stamps (large and small).
  1. Subsequent Daily Operations Work
  • 14.1 Certification for Administration and Commerce (MOEACA IC Card):Apply at the MOEA Certification Authority for online tax filing, labor/health insurance, e-invoicing, and other operations.
  • 14.2 Import/Export Exporter/Importer Registration:If engaged in trading business, register with the International Trade Administration, Ministry of Economic Affairs. According to Article 4 of the Regulations Governing Registration of Exporters and Importers, the English name of the branch must indicate its nationality and branch status (e.g., must include the nationality name and the "Taiwan Branch" text), otherwise it will be rejected.
  • 14.3 Establishing Insured Units:Set up labor insurance, health insurance, and labor pension contribution accounts with the Bureau of Labor Insurance and the National Health Insurance Administration.
  • 14.4 Work Permit and Residency: Apply to the Ministry of Labor for a foreigner work permit for the branch manager. Once obtained, the manager can apply to or change their long-term Alien Residence Certificate (ARC) at the Immigration Agency to legally reside, work, and live in Taiwan.