共通性載具
TERMCommon Carrier
MOF-approved carrier type used to consolidate and manage cloud invoices, with the mobile barcode serving as a common carrier for consumer e-invoice management.
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
加值服務中心
TERMValue-Added Service Centre
Service-provider concept in Taiwan’s electronic uniform invoice framework, used for e-invoice issuance, transmission or related platform services between businesses and the MOF e-invoice environment.
区分記載請求書等保存方式
TERMClassified Invoice Retention Method
Consumption Tax invoice-retention method used before the Qualified Invoice System and relevant to the transition from classified invoices to qualified invoices.
发票
TERMFapiao / Official Tax Invoice
Official Chinese tax invoice used as fiscal and accounting evidence for taxable transactions, reimbursement, VAT deduction and tax compliance.
发票代码
TERMInvoice Code
Invoice control code used in traditional VAT invoice structures and invoice verification processes.
发票号码
TERMInvoice Number
Twenty-digit invoice number used for 数电 发票 (Digitalised Electronic Invoice), with digits indicating the year, provincial tax bureau region code, issuing channel and sequential code.
发票查验
TERMInvoice Verification
Tax-authority invoice verification process used to check invoice authenticity and reported invoice information.
国家税务总局 / STA
TERMState Taxation Administration
Chinese national tax authority responsible for tax administration, invoice management, taxpayer services, VAT administration and the national electronic invoicing environment.
国税庁 / NTA
TERMNational Tax Agency
Japanese tax authority responsible for national tax administration, Consumption Tax guidance, the Qualified Invoice System and qualified invoice issuer registration information.
國稅局
TERMNational Taxation Bureau
Regional national tax bureau under the Ministry of Finance responsible for taxpayer services, business-tax administration, taxation registration and local implementation of national tax procedures.
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.