Term Glossary

Term Definition

E-invoice

(電子發票)

Refers to the “electronic invoice”, “digital invoice”, or “cloud invoice”, is an invoice that is issued, received, processed and stored electronically using specific document formats. It is digital throughout the entire document life cycle, from issuance to archiving, and can help replace manual tasks to increase efficiency, minimise error handling, and help businesses comply with e-invoicing legislation.

Allowance

(折讓)

 

An allowance in this API guide is referred to an electronic certificate electronic of sales return. In accounting, a sales allowance is a reduction in the original amount of e-invoice that the customer owes the seller. An allowance occurs when there is defective or poor quality, or for some other reason and the seller agreed to give reduction in original price in sales. So the customer returns merchandise and the seller has to record the return in its accounting records. In this scenario an allowance could be used and issued to the customer.

Merchant

(賣家)

A merchant is defined as a person or a company engaged in the business of selling or trading goods. In most cases in this API guide, it is defined as e-commerce companies who integrate ECPay’s e-invoice services.

E-invoice Platform

(財政部大平台)

The Integrated Service Platform of the Ministry of Finance (MOF) (hereafter refer to the E-invoice Platform).

Value-adding center

(加值中心)

The most important thing of using e-invoice is to issue or create the e-invoice to consumer and then upload it to the Platform within a specific time (i.e. within 48 hours since creation e-invoice). Without the role of value-adding center, normally it is merchants or sellers who have to complete the heavy duty of uploading, which might cause delay eventually. But with a value-adding center like ECPay, once the merchants commission or authorize to the value-adding center, it will further process the complicated uploading work, to avoid any delays after creation of e-invoice.

Carrier

(載具)

A form of tool which is able to record or link the information to consumers’ e-invoices via electromagnetic technology incorporated into items, including mobile barcodes, membership cards…etc.

Letter track

(字軌)

The letter track, which translated from Chinese "字軌", is a 2 uppercase English letters given by local branch or office of National Taxation Bureau of MOF (國稅局).

Random number

(隨機碼)

A unique of 4-digit number generated randomly of each e-invoice, which is used to prevent fake or counterfeiting. In chapter of this API guide (searching e-invoice API) has an example to demonstrate it (in picture.)

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