A fee charged by the tax bureau to taxpayers in order to carry out electronic management of taxpayers' VAT invoices and use electronic ordinary invoices. When the Inland Revenue Department implements the electronic management of VAT invoices, taxpayers need to purchase electronic invoicing software and pay a certain amount of fees to the Inland Revenue Department to activate it. This fee usually includes access service fee, technical support fee, data storage fee, etc., aiming to cover the related services and system maintenance costs provided by the tax bureau.