Tax Invoice
TERMTax Invoice
Belize GST invoice document issued by a registered person for taxable supplies under the General Sales Tax framework.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
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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Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Find terms, definitions and jurisdictional usage
Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Tax Invoice
TERMTax Invoice
Invoice containing the required tax information for VAT, GST or equivalent transaction-tax purposes, including supplier, buyer, tax base and tax amount data where required.
Tax Invoice Management System
TERMTax Invoice Management System
Legacy ZRA environment associated with EFD registration and deregistration before migration to Smart Invoice.
Tax Portal
TERMOman Tax Authority Tax Portal
Oman Tax Authority online portal used for taxpayer registration, tax filings, e-services, VAT information and access to e-invoicing information.
Tax receipt
TERMTax Receipt
Belize GST receipt document used for taxable supplies to taxable persons or final consumers under the amended GST framework.
Tax Reference Number
TERMTax Reference Number
SARS taxpayer reference number used to identify a taxpayer for a specific tax type or tax-administration process.
Tax Refund for Tourist
TERMTourist VAT Refund Service
Mongolia tourist VAT refund service connected with eBarimt, allowing eligible tourist purchases from approved stores to be processed for VAT refund where the scheme conditions are met.
Tax Registration Certificate
TERMTax Registration Certificate
Tax registration document issued after taxpayer registration through Dhareeba is approved by the General Tax Authority.
Taxable Activity Number
TERMTaxable Activity Number
Number assigned to a taxable activity and used in GST reporting schedules to allocate tax-invoice and transaction data to the relevant taxable activity.
Taxable Amount
TERMTaxable Amount
Amount on which VAT, GST or equivalent transaction tax is calculated before applying the relevant tax rate.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.