財政部稅務入口網
TERMeTax Portal, Ministry of Finance
MOF online tax portal used for tax services, business-tax services, uniform-invoice winning-number announcements and links to electronic tax functions.
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
財政部財政資訊中心 / FIA
TERMFiscal Information Agency, Ministry of Finance
MOF agency responsible for fiscal information systems and electronic invoice platform infrastructure, including electronic uniform invoice system support.
財政部賦稅署
TERMTaxation Administration, Ministry of Finance
MOF tax-administration body associated with national tax policy, uniform invoice administration, business-tax guidance and e-invoice implementation materials.
跨境電子勞務
TERMCross-Border Electronic Services
Electronic-service supply category used in Taiwan’s business-tax framework for offshore digital-service transactions involving Taiwan purchasers.
載具
TERMCarrier
MOF-approved medium or identifier used by purchasers to receive and store cloud invoices electronically instead of receiving a printed certification copy.
載具歸戶
TERMCarrier Binding / Carrier Consolidation
Process through which a consumer links or consolidates different carriers under a mobile barcode or account for cloud-invoice management and prize checking.
適格請求書
TERMQualified Invoice
Invoice containing the required information for Consumption Tax input-credit purposes, including the qualified invoice issuer’s registration number.
適格請求書に係る電磁的記録
TERMElectronic Record Relating to a Qualified Invoice
Electronic record of qualified invoice information used where qualified invoice information is provided or retained electronically under the relevant invoice and recordkeeping rules.
適格請求書発行事業者
TERMQualified Invoice Issuer
Business operator registered with the NTA and authorised to issue qualified invoices under the Qualified Invoice System.
適格請求書発行事業者公表サ イト
TERMQualified Invoice Issuer Publication Site
NTA publication site used to search and confirm 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.