អគ្គនាយកដ្ឋានពនធដ្ឋរ / GDT
TERMGeneral Department of Taxation
Cambodian tax authority under the Ministry of Economy and Finance, responsible for tax administration, taxpayer services, e-tax services and tax-related digital infrastructure.
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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2,867 terms
អាករស ីរម្មៃរខនែម / VAT
TERMValue Added Tax
Cambodian value-added tax term used in tax administration, VAT registration, tax-invoice content and taxpayer compliance.
インボイス制度
TERMInvoice System / Qualified Invoice System
Common Japanese name for the Qualified Invoice System, formally the Qualified Invoice-Based Method, which began on 1 October 2023.
デジタル庁
TERMDigital Agency
Japanese government agency acting as Japan Peppol Authority and managing Japan’s Peppol-aligned electronic invoice specifications, including JP PINT.
交付
TERMInvoice Delivery
Delivery of issued digitalised electronic invoices through the electronic invoice service platform, with delivery methods including email, QR code, download or print.
免税事業者
TERMTax-Exempt Business Operator
Business operator exempt from Consumption Tax filing and payment obligations under applicable status rules, relevant to qualified invoice issuer registration and invoice treatment.
入账确认
TERMAccounting Confirmation
Confirmation associated with the accounting treatment of a received digitalised electronic invoice through the tax digital account.
全国增值税发票查验平台
TERMNational VAT Invoice Verification Platform
National tax-authority platform used to verify VAT invoice information and support invoice authenticity checks.
全国统一规范电子税务局
TERMNational Unified Standardised Electronic Tax Bureau
China’s unified electronic tax-service environment used for taxpayer services and invoice-use functions, including digitalised electronic invoice operations.
公表サイト
TERMPublication Site
Public NTA search and confirmation site used to verify registered qualified invoice issuers and their registration numbers.
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.