Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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2,867 terms
TaRMS Self-Service Portal / SSP
TERMTaRMS Self-Service Portal
ZIMRA taxpayer self-service portal providing access to TaRMS functions and an automatic access link to the FDMS Self-Service Portal.
Relevance: Digital Tax Services, Taxpayer Portal, FiscalisationTags / Context: TaRMS SSP, Self-Service Portal, FDMS portal, ZIMRAPDF page: 345
Tax Accounting Software Vendor
TERMTax Accounting Software Vendor
Software vendor category recognised in the FTA tax-support environment, relevant to VAT accounting, tax-compliance software and digital tax-service support.
Relevance: Digital Tax Services, Software Vendor, VAT ComplianceTags / Context: tax accounting software vendor, FTA, EmaraTax, VATPDF page: 319
Tax Authority Platform
TERMTax Authority Platform
Digital platform operated by or for a tax authority to receive, validate, clear, store, monitor or process fiscal, invoice, VAT, GST or reporting data.
Relevance: Digital Tax Services, e-Invoicing, FiscalisationTags / Context: tax authority platform, tax platform, reporting portal, clearance platformPDF page: 26
Tax Category Code
TERMSmart Invoice Tax Category Code
ZRA Smart Invoice code used to identify the tax treatment or tax category applied to an item or transaction in Smart Invoice data.
Relevance: e-Invoicing, VAT, Tax CodingTags / Context: tax category code, VAT category, Smart Invoice, item dataPDF page: 343
Tax Clearance Certificate / ITF263
TERMTax Clearance Certificate
ZIMRA tax-clearance certificate whose issue to VAT-registered taxpayers is linked to compliance with fiscalisation and FDMS requirements, including consistent recording of sales transactions using fiscal devices.
Relevance: Tax Compliance, Fiscalisation, Taxpayer StatusTags / Context: ITF263, tax clearance certificate, FDMS compliance, ZIMRAPDF page: 345
Tax Compliance Status
TERMTax Compliance Status
SARS digital compliance-status functionality used to request, view and share a taxpayer’s tax-compliance status through SARS electronic services.
Relevance: Digital Tax Services, Compliance VerificationTags / Context: TCS, Tax Compliance Status, SARS eFiling, SOQSPDF page: 288
Tax Data Document / TDD
TERMTax Data Document
Tax-data reporting document generated and reported to Corner 5 in the UAE DCTCE eInvoicing model.
Relevance: e-Invoicing, Tax Data Reporting, DCTCETags / Context: TDD, Tax Data Document, Corner 5, FTAPDF page: 319
Tax Exemption
TERMTax Exemption
Tax treatment under which a transaction is treated as exempt from VAT, GST or equivalent transaction tax according to applicable rules.
Relevance: VAT, GST, Invoice ContentTags / Context: exemption, exempt supply, tax treatment, VAT exemptionPDF page: 26
Tax Invoice
TERMTax Invoice
Botswana VAT invoice document used for taxable supplies and VAT documentation under the VAT framework.
Relevance: Document Type, VAT / GST, InvoicingTags / Context: VAT invoice, taxable supply, invoicing, tax documentPDF page: 64
Tax Invoice
TERMTax Invoice
Barbados VAT invoice document issued by a registrant for taxable supplies to another registrant where the VAT framework requires or supports tax-invoice documentation.
Relevance: Document Type, VAT / GST, InvoicingTags / Context: tax invoice, VAT invoice, taxable supply, registrant, invoicingPDF page: 50