Uniform Invoice

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Example format of the Uniform Invoice issued in the ROC

In the Republic of China (Taiwan), Uniform Invoice or Unified Invoice (統一發票) is a form of standardized receipt that is issued by shops and businesses required under its taxation laws by the Ministry of Finance.^[1]^[2] First enacted on 12 December 1950, it is a form of enforcement for all businesses to register and pay for the prevailing value added tax,^[3]^[4] a major source of income to the government.

Dot matrix-printed receipts became the prevalent standard in the 1990s with the popularization of convenience stores across Taiwan. Along with this change was the authorities' allowing businesses to print their own Uniform Invoices with their logo and advertisements while fulfilling defined parameters, which was particularly made use of by large merchants. The common standard length and width for a Uniform Invoice is 4cm and 19cm respectively, regardless of the number of items purchased.

To encourage the public to enforce businesses to print Uniform Invoices to ensure the flow of taxation income, the Ministry of Finance has implemented that the eight-digit serial number in the Uniform Invoice also serves as a lottery ticket with bi-monthly draws.^[5] To collect any winnings as the result of the lottery, the Uniform Invoice has to include all the information that the authorities can use to identify the VAT-paying business and the transaction made (in particular, the registration information of the business that is stamped or printed on the Uniform Invoice).

The grand prize of NT$2 million and the next two are paid out by the Taiwan Cooperative Bank.^[5] Prize money is also paid out for as little as last three matching numbers (NT$200) on the Uniform Invoice.^[5] Several charities allow for (or have dedicated boxes) the slotting of Uniform Invoices in donation boxes, in effect donating any possible winnings resulting from the bi-monthly draw.

With the advent of online transactions, e-Uniform Invoices are also issued.^[3] With the increased usage of such rather than the paper version, there are potential savings for businesses in lieu of printing out the Uniform Invoice.