統一發票 - Yahoo!奇摩搜尋結果: 買方違約銷方收取違約金需開立統一發票－樂透查詢情報站|統一發票情報區

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統一發票 - Yahoo!奇摩搜尋結果

Apr 28th 2013, 08:17

財政部指出，違約金或賠償金應否開立統一發票，常造成營業人混淆，簡單區分就是銷方因買方違約所加收的違約金要開發票；若買方因銷方違約所加收的違約金，因非屬銷售額可免開立統一發票。

財政部規定，賠償款非屬銷售額免徵營業稅，所稱賠償款是指非屬銷售交易主體（銷貨交易契約及買賣雙方當事人）的賠償收入。

財政部提醒，營業人如有銷售貨物或勞務而收取的違約金或賠償款，應自行檢視發生賠償收入的實際原因，判斷是否屬營業稅銷售額，以避免因被查獲受罰。

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