If a business receives part of the payment from a buyer before the goods are delivered (or shipped out), it should issue a Government Unification Invoice (GUI) for the prepaid amount and include as sales when filing VAT.

The Ministry of Finance of Taiwan has announced a new regulation aimed at enhancing the accuracy and efficiency of tax reporting. Starting from January 1, 2025, business owners are required to electronically submit proof of sales returns or allowances (discount proof) when goods or services are returned or discounted after an electronic invoice has been issued. This regulation mandates that sellers upload the proof of return or allowance to the Ministry's electronic invoice platform. Failure to comply with this requirement could lead to penalties ranging from NTD1,500 to NTD15,000, unless the issue is corrected within the prescribed timeframe.