Definicja tax invoice

A document that shows a value-added tax item and which is recognized by the tax authorities as evidence that a VAT transaction occurred. Tax invoices are thus used to substantiate tax returns.

Tax invoices are used in a number of countries and come in several forms. In South Korea, for example, the tax invoice is a separate document; in Taiwan, a commercial invoice serves as a tax invoice; and in Thailand, both cases can occur.

In Taiwan, tax invoices are known as Government Uniform Invoices.