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What is a fapiao? Is it an invoice or a receipt? |
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Written by Universal CPA
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Tuesday, 12 February 2008 16:34 |
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Most companies in Taiwan must use the Uniform Fapiao (a standard invoice printed by the Taiwanese government). Some small business, but not a lot, can use its own receipt. A company must buy Uniform Fapiao books every two months from the Tax Office and report their usage while filing the sales tax. Uniform Fapiao serves as an invoice, and it is the practice in Taiwan to see Uniform Fapiao before payment. No matter you get paid or not, you need to issue Uniform Fapiao to your clients when the transaction is complete (meaning, products or services have been delivered).
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Last Updated on Wednesday, 05 March 2008 10:04 |
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