團購業者透過網路平台提供特定商品或服務兌換券,應於銷售時開立發票

國稅局表示,團購業者透過網路平台提供消費者銷售特定商品或服務兌換券,應依營業人開立銷售憑證時限表規定之時限,開立統一發票交付買受人。
該局說明,依統一發票使用辦法第14條規定,營業人發行禮券,如為商品禮券,禮券上已載明憑券兌付一定數量之貨物,應於出售禮券時開立統一發票。另團購業者與供應商約定,以消費者自團購業者網站列印兌換券或簡訊通知,兌換特定商品或服務,該團購業者應依上開規定於銷售時開立統一發票。
該局舉例說明,某甲團購公司與餐飲業者合作,約定消費者得以甲公司於網路發行兌換券或簡訊通知,於一定期間內以特定優惠價格兌換一定數量套餐(限時限量)。經查獲甲公司銷售團購憑證時,未依規定開立統一發票,遲於與餐飲業者結算時,方開立統一發票,違反規定經該局補稅處罰。並已改按銷售團購憑證時開立統一發票。
該局呼籲,團購業者應於銷售團購憑證時,依法開立統一發票,以免違法受罰。

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