The Ministry of Finance authorized that a foreign entity, agency, group, or organization without a fixed place of business within the territory of the Republic of China (ROC) that sells electronic services to ROC individuals, and has filed the tax registration in accordance with the law (Foreign E-commerce Operator), will be exempted from the requirement to issue government uniform invoices during the period from 1 May 2017 to 31 December 2018, and such Foreign E-commerce Operator shall file and pay taxes on its own initiative.