Our domestic suppliers can scan and send the paper uniform invoices to the offshore electronic services business entities prescribed in Subparagraph 4, Article 6 of the Value-added and Non-value-added Business Tax Act, and shall retain the original uniform invoices and electronic records. If an offshore business entity appoints a tax-filing agent for the application on its behalf, the domestic suppliers also can deliver the paper uniform invoices to the agent. Domestic suppliers meeting the preceding conditions are deemed as issuing uniform invoices to offshore business entities and remitted from any punishment imposed under the provision of Article 44 of the Tax Collection Act.

(Issuance of Decree No.10604667580 by the MOF on 5 Dec 2017)