統一發票
TERMUniform Invoice
Taiwan’s government-controlled invoice system used for taxable business transactions, revenue tracking, consumer verification and the uniform-invoice prize system.
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
統一發票中獎號碼
TERMUniform-Invoice Prize Winning Numbers
Bimonthly winning-number announcements for Taiwan’s uniform-invoice prize system, published through MOF / eTax Portal services.
統一發票兌獎 APP
TERMUniform Invoice Lottery Redemption APP
MOF-supported app used by consumers to check cloud invoices, manage prize redemption and support automatic remittance of uniform-invoice prize winnings.
統一編號
TERMUniform Business Number / UBN
Taiwanese business identifier used for company, business-tax and uniform-invoice purposes, including buyer and seller identification in invoice and tax-administration contexts.
红字发票
TERMRed-Letter Invoice
Corrective invoice used to offset, reverse or adjust a previously issued invoice under China’s invoice-management rules.
红字发票信息确认单
TERMRed-Letter Invoice Information Confirmation Form
Confirmation document used in the red-letter digitalised electronic invoice process where a blue-letter invoice has already been confirmed for use or accounting treatment.
自然人憑證
TERMCitizen Digital Certificate
Taiwan digital certificate used by individuals for government online services, including selected MOF e-invoice platform and carrier-related functions where certificate-based access is supported.
蓝字发票
TERMBlue-Letter Invoice
Positive original invoice issued for a transaction, which may later be corrected through a red-letter invoice process where required.
課税事業者
TERMTaxable Business Operator
Business operator subject to Consumption Tax obligations and capable of registering as a qualified invoice issuer where the statutory conditions are met.
財政部 / MOF
TERMMinistry of Finance, R.O.C.
Taiwanese ministry responsible for national tax policy, uniform invoice administration, electronic uniform invoice policy and 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.