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加值型及非加值型營業稅法第6條第4款所定營業人(境外電商)，至遲應於2020年1月1日起開立雲端發票， 如未依規定開立雲端發票並涉及違章事實者，將依加值型及非加值型營業稅法第48條、第52條及稅捐稽徵法第44條規定處罰。

The business entities, which are defined as ”offshore electronics service suppliers” by Paragraph 4, Article 6 of the Value-added and Non-value added Business Tax Act, shall issue cloud invoices by January 1st, 2020 at the latest. Without issuing cloud invoices and thus involved in the violation, ones will receive their punishment according to Article 48, 52 of the mentioned Act and Article 44 of the Tax Collection Act.