境外電商營業稅
TERMBusiness Tax for Offshore E-Commerce
Taiwan business-tax framework for offshore electronic-service business entities supplying electronic services to purchasers in Taiwan.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
增值税
TERMValue Added Tax
Chinese VAT term used in tax administration, VAT invoice management, VAT special invoice issuance, input VAT deduction and invoice verification.
增值税发票开票软件（税务 UKey版）
TERMVAT Invoice Issuance Software, Tax UKey Version
VAT invoice software used with Tax UKey for issuing VAT electronic invoices in earlier or transitional invoice-issuance architectures.
增值税发票管理系统
TERMVAT Invoice Management System
Tax-authority invoice-management system used for VAT invoice issuance, control and verification processes in earlier or transitional invoice-management arrangements.
增值税发票综合服务平台
TERMVAT Invoice Comprehensive Service Platform
Tax-authority platform used for VAT invoice confirmation, verification, selection, download and related invoice-use functions, especially in earlier or transitional invoice-management arrangements.
存根媒體檔
TERMRetention Media File
Electronic uniform invoice media file retained by the invoice issuer under Taiwan’s electronic uniform invoice framework.
存證媒體檔
TERMCertification Media File
Electronic uniform invoice media file transmitted by the invoice issuer to the MOF E-Invoice Platform for certification.
开具金额总额度 / 发票总额度
TERMTotal Invoice Issuance Amount Quota
Monthly upper limit of the total invoice issuance amount, excluding VAT, granted by the tax authority and dynamically adjusted according to taxpayer risk, credit rating and actual business conditions.
愛心碼
TERMDonation Code
Donation code used by purchasers to donate cloud invoices to approved organisations or institutions through the electronic uniform invoice framework.
手機條碼
TERMMobile Barcode
Common carrier used by individuals to store cloud invoices, consolidate other carriers and enable automatic checking of uniform-invoice prize winnings through the MOF E-Invoice Platform.
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.