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
Taxable supply information issued by agents
TERMTaxable Supply Information Issued by Agents
GST documentation process where an agent may provide or receive taxable supply information on behalf of a GST-registered principal under Inland Revenue rules.
Relevance: GST Documentation, Agency Sales, Tax ComplianceTags / Context: taxable supply information issued by agents, GST, agents, Inland RevenuePDF page: 225
ERS taxpayer self-service portal used for digital tax interactions, including taxpayer access, return submission and VAT-related compliance processes.
Relevance: Digital Tax Services, VAT, e-ReportingTags / Context: TaxEase, ERS, taxpayer portal, VAT return, online tax servicesPDF page: 119
Cyprus electronic tax-service system used for tax filing functions, including income tax, defence contribution, VAT and VIES-related registration and submission channels.
Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: TAXISnet, tax filing, VAT, VIES, Tax DepartmentPDF page: 101
Greek digital tax authentication and service-access environment used for entry into multiple AADE tax and myDATA-related services.
Relevance: Digital Tax Infrastructure, Taxpayer Services, AuthenticationTags / Context: TAXISnet, ΑΑΔΕ access, authentication, electronic servicesPDF page: 137
ZRA online tax-administration system used for taxpayer registration, TPIN administration, tax returns, tax payments and taxpayer-service access.
Relevance: Digital Tax Services, Taxpayer Portal, VAT FilingTags / Context: TaxOnline, ZRA, TPIN, returns, tax paymentsPDF page: 343
Taxpayer Business System
TERMTaxpayer Business System
Taxpayer’s business system used for sales management, receipt / invoice issuance, stock control and transaction-data transmission to the URA EFRIS environment.
Relevance: Fiscalisation, Business System, e-InvoicingTags / Context: taxpayer business system, EFRIS, ERP, POSPDF page: 322
Taxpayer Identification Number
TERMTaxpayer Identification Number
Thai taxpayer identifier used in Revenue Department tax forms, including VAT returns and electronic tax-service processes.
Relevance: Taxpayer Identifier, VAT, Digital Tax ServicesTags / Context: taxpayer identification number, RD, ภ.พ.30, VAT operatorPDF page: 309
Taxpayer Invoicing System
TERMTaxpayer Invoicing System
Taxpayer’s own invoicing, ERP or billing system integrated with eTIMS through OSCU or VSCU system-to-system connectivity.
Relevance: e-Invoicing, System Integration, Taxpayer SoftwareTags / Context: TIS, taxpayer invoicing system, eTIMS integrationPDF page: 178
Taxpayer Portal / IDRAS
TERMTaxpayer Portal / Integrated Domestic Revenue Administration System
TRA online taxpayer-service environment used for taxpayer registration, return filing, payment registration, control-number generation and access to domestic tax-administration services.
Relevance: Digital Tax Services, Taxpayer Portal, Tax PaymentTags / Context: Taxpayer Portal, IDRAS, TRA, return filing, control numberPDF page: 307
Taxpayer Receipt Verification Portal
TERMTaxpayer Receipt Verification Portal
TRA online receipt-verification portal used to verify EFD / VFD fiscal receipts by entering the receipt verification code.
Relevance: Fiscalisation, Receipt Verification, Digital Tax ServicesTags / Context: Receipt Verification Portal, verify receipt, EFD, TRAPDF page: 307
