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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
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Global Fiscalisation Terminology Reference
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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)
Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Search the reference

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

適格請求書等保存方式

TERM

Qualified Invoice-Based Method

Japanese Consumption Tax invoice system under which input-tax credit generally requires preservation of qualified invoices and related records issued by registered qualified invoice issuers.
Relevance: Consumption Tax, Invoice Control, Input Tax CreditTags / Context: 適格請求書等保存方式, Qualified Invoice System, input tax creditPDF page: 170

金税系统

TERM

Golden Tax System

Chinese tax-control and invoice-management infrastructure used to support VAT invoice supervision, invoice issuance, verification and tax-administration control.
Relevance: Fiscalisation, VAT, Digital Tax InfrastructureTags / Context: Golden Tax System, VAT invoice control, invoice managementPDF page: 88

銷貨退回、進貨退出或折讓證 明單

TERM

Certificate of Sales Return, Purchase Return or Allowance

Electronic or paper certificate used where sales returns, purchase returns or allowances are agreed after issuance of an electronic uniform invoice, with certificate information transmitted to the MOF E-Invoice Platform within the prescribed time limit.
Relevance: e-Invoicing, Invoice Correction, VAT AdjustmentTags / Context: 銷貨退回, 進貨退出, 折 讓, electronic uniform invoicePDF page: 303

雲端發票

TERM

Cloud Invoice

Electronic uniform invoice issued and retained electronically without printing the certification copy, where the purchaser uses an MOF-approved carrier or designates donation through a donation code.
Relevance: e-Invoicing, Consumer Receipt, FiscalisationTags / Context: 雲端發票, cloud invoice, carrier, donation codePDF page: 303

電子取引

TERM

Electronic Transaction

Transaction in which order, invoice, receipt or similar transaction information is exchanged electronically and retained under Japan’s electronic recordkeeping framework where applicable.
Relevance: Electronic Recordkeeping, e-Invoicing, Invoice PreservationTags / Context: 電子取引, electronic transaction, electronic invoicePDF page: 170

電子發票

TERM

Electronic Uniform Invoice

Uniform invoice issued, transmitted or obtained via the internet or other electronic means when a business entity sells goods or services to a purchaser.
Relevance: e-Invoicing, Fiscalisation, VATTags / Context: 電子發票, electronic uniform invoice, eGUI, MOFPDF page: 302

電子發票字軌號碼

TERM

Alphanumeric Code Numbers of Electronic Uniform Invoices

Electronic uniform invoice number range assigned by the competent tax authority to a business entity for issuing electronic uniform invoices by period (bi-monthly).
Relevance: Fiscalisation, Invoice Numbering, e-InvoicingTags / Context: 電子發票字軌號碼, eGUI number range, uniform invoice numberPDF page: 303

電磁的記録

TERM

Electronic / Electromagnetic Record

Japanese legal expression for electronic records, relevant where qualified invoice information, invoices or transaction records are created, exchanged or preserved electronically.
Relevance: Electronic Recordkeeping, e-Invoicing, Invoice PreservationTags / Context: 電磁的記録, electronic record, invoice preservationPDF page: 170

간이과세자

TERM

Simplified Taxable Person

South Korean VAT taxpayer category subject to simplified VAT treatment and separate VAT filing rules compared with general taxable persons.
Relevance: VAT, Taxpayer Category, Simplified VATTags / Context: 간이과세자, simplified taxable person, 부가가치세, 홈택스PDF page: 289

간편사업자등록

TERM

Simplified Business Operator Registration

Hometax registration process used by foreign electronic-service suppliers for simplified business registration under South Korea’s VAT-on-electronic-services framework.
Relevance: VAT, Non-Resident VAT, Business Registration, Digital ServicesTags / Context: 간편사업자등록, 국외사업자, 전자적 용역, HometaxPDF page: 290
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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.