Uber Eats 商家辦理稅籍登記門檻說明
親愛的商家合作夥伴您好：
感謝您長期對 Uber Eats 的支持與愛護，優食台灣一直以來致力於配合稅捐稽徵機關落實相關稅務法規要求，以建立健康、合規的數位經濟環境。
為了協助及引導各位夥伴能確實遵循稅務規範，我們特別整理了相關稅務規定及國稅局網站連結，期能幫助商家全面落實法規之遵循。
Dear Restaurant Partners,
Thank you for your continued support and partnership with Uber Eats. Uber Portier Taiwan is committed to supporting tax authorities in promoting relevant tax regulations to build a healthy and compliant digital economy environment.
To assist and guide our partners in ensuring strict compliance with tax regulations, we have provided the applicable tax regulations and links to the National Taxation Bureau's website, with the aim of helping merchants fully implement and adhere to the relevant regulatory requirements.
目錄
- 辦理稅籍登記門檻
- 營業稅申報與繳納規範
- 檢核表與相關資料
- 聯繫 Uber Eats 客服
一、 辦理稅籍登記門檻
依財政部 109 年 1 月 31 日台財稅字第 10904512340 號令規定，個人以營利為目的，透過網路銷售貨物或勞務，於當月銷售額達營業稅起徵點【自 114 年起貨物 10 萬元、勞務 5 萬元】時，應即向國稅局申請稅籍登記，並自 112 年 1 月 1 日起依循新制規定辦理；至個人當月銷售額未達營業稅起徵點，得暫時免向國稅局申請稅籍登記，自無新制規定之適用。
According to the tax ruling Tai-Cai-Shui No. 10904512340 dated January 31, 2020 announced by Ministry of Finance, individuals engaging in profit-seeking activities by selling goods or services via the internet are required to apply for tax registration with the National Taxation Bureau when their monthly sales reach the business tax threshold [Starting from 2025, NT$100,000 for goods and NT$50,000 for services]. Furthermore, from January 1 of 2023, such individuals must comply with the new regulations. If an individual’s monthly sales do not reach the business tax threshold, they may temporarily be exempt from applying for tax registration with the National Taxation Bureau, and the new regulations do not apply.
每月銷售額達 10 萬元以上（勞務為 5 萬元），即應辦理稅籍登記。
Once the monthly sales amount reaches NTD100,000 or more (NTD50,000 for services), tax registration is required.
二、 營業稅申報與繳納規範
- 核定使用統一發票之營業人（每月銷售額達 20 萬元以上者），應於銷售貨物或勞務時開立統一發票，並以每 2 個月為一期按銷售額 5% 稅率計算應納或溢付營業稅額，自動報繳營業稅。
Business entities assessed to use uniform invoices (with monthly sales of NT$200,000 or more) must issue uniform invoices when selling goods or services. They are required to calculate the business tax payable or refundable at a tax rate of 5% on sales for every two-month period, and file and pay the business tax voluntarily.
- 核定得免用或免開立統一發票之小規模營業人（每月銷售額未達 20 萬元），由國稅局依查定銷售額按 1% 稅率計算營業稅額，每 3 個月（分別於每年 1 月、 4 月、 7 月、 10 月底前)郵寄繳款書予營業人繳納。
Small-scale business entities approved to be exempt from using or issuing uniform invoices (with monthly sales less than NT$200,000) will have their business tax calculated by the National Taxation Bureau at a tax rate of 1% based on the assessed sales amount. Payment slips will be mailed to the business entities every three months (before the end of January, April, July, and October each year) for tax payment.
三、 檢核表與相關資料
商家亦可透過下方由國稅局設計的自我檢核 QR code/連結來填寫，以協助您判別是否應辦理稅籍登記。
Merchants can also use the self-assessment QR code/link below, designed by the National Taxation Bureau, to fill out the form and help determine whether you are required to register for tax purposes.
Attached is a link to National Taxation Bureau of North Area's Online Seller Tax Care Platform for merchants' reference, which contains explanations of relevant tax regulations.
四、聯繫國稅局或 Uber Eats 客服
如您有其他稅務疑問，可撥打國地稅免付費電話：0800-000-321。如您有商家帳號設定、商家資料或合約問題，歡迎隨時來信 Uber Eats 商家客服團隊信箱：tw-eats@uber.com，或點擊下方按鈕查看 Uber Eats 客服管道，將有專人盡快為您解答，謝謝您！