The company will only really start trading some time after incorporation. Do I still file with no inputs or outputs?

After a company or invoice-issuing business is established, you must file every period regardless of whether there are input or output vouchers; with none, report zeros.

Not filing incurs a NT$1,200 non-filing surcharge and leaves a record, raising the chance of future audits. For clients who use our bookkeeping, we complete zero returns as usual.