If the product seller is an individual seller whose monthly revenue is lower than NTD$80,000, the seller does not need to issue a receipt according to tax law. On the other hand, if the seller is a business seller, then a receipt should be shipped to AREA 02 along with the product.
Note: Any seller who has questions on whether a receipt should be issued is advised to check information provided on the website of the Ministry of Finance, or to consult with professionals.