稅務：境外電商暫免開立統一發票

Deferred from Issuance of Government Uniform Invoices by Foreign E-commerce Operators

財政部核定外國之事業、機關、團體、組織在中華民國境內無固定營業場所而銷售電子勞務予境內自然人，並依法申請稅籍登記者（境外電商），自2017年5月1日至2018年12月31日之期間內，得免開立統一發票，而由境外電商自動報繳稅款。

The Ministry of Finance authorized that a foreign entity, agency, group, or organization without a fixed place of business within the territory of the Republic of China (ROC) that sells electronic services to ROC individuals, and has filed the tax registration in accordance with the law (Foreign E-commerce Operator), will be exempted from the requirement to issue government uniform invoices during the period from 1 May 2017 to 31 December 2018, and such Foreign E-commerce Operator shall file and pay taxes on its own initiative.