A customer says they don't need an invoice. Can I charge 5% less and skip it?

Once a company or business is set up, every receipt of income must be invoiced, regardless of whether the customer wants one.

If you are a consumer: you should receive an invoice for every purchase. A shop saying "an invoice costs 5% more" is misleading; the invoice is a voucher you are entitled to, and the tax should already be in the price.

If you are a business: invoice every payment whether or not the customer asks. VAT is a consumption tax collected on behalf of the government; the company merely collects it from the consumer and remits it to the tax bureau, so quotes should already be tax-inclusive.

Special reminder: payments received through the following channels are regularly cross-checked by the tax bureau, so be especially careful:

• Online marketplaces and crowdfunding platforms (Shopee, Ruten, zeczec, etc.)
• Third-party payment (NewebPay, ECPay, card acquiring, payment gateways on your own site, etc.)

If missed invoices are found, you pay the 5% VAT plus a fine, and corporate and personal income tax are also back-assessed with penalties, which is never worth it.