계산서
TERMInvoice for Tax-Exempt Transactions
Korean invoice document used for tax-exempt transaction contexts and distinguished from the VAT tax invoice used for taxable supplies.
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
공동인증서
TERMJoint Certificate / Common Certificate
Korean digital certificate used for authentication in electronic tax services, including Hometax access and electronic tax-invoice issuance.
국세청 / NTS
TERM국세청 | National Tax Service
South Korean national tax authority responsible for VAT administration, electronic tax invoices, cash receipts, Hometax services, tax filing and digital tax services.
국외사업자
TERMForeign Business Operator
Foreign business-operator category relevant to South Korean VAT obligations for electronic services supplied from overseas and simplified VAT registration / filing through Hometax.
발급대행사업자
TERMElectronic Tax-Invoice Issuance Agency
NTS-registered agency or service provider operating an ASP system for electronic tax-invoice issuance and transmission.
부가가치세 / VAT
TERM부가가치세 | Value-Added Tax
South Korean VAT administered by NTS and applied to taxable supplies, with VAT reporting and payment handled through the Korean tax-administration framework.
사업자등록번호
TERMBusiness Registration Number
South Korean business registration number used to identify business operators for tax administration, VAT filing, tax-invoice issuance, cash receipts and Hometax services.
손택스 / SonTax
TERMMobile Hometax
NTS mobile tax-service platform supporting mobile access to tax services, including filing, payment, tax certificate, electronic tax-invoice and cash-receipt functions.
승인번호
TERMApproval Number
Cash-receipt approval number recorded on a Korean cash receipt as one of the required cash-receipt particulars.
전자계산서
TERMElectronic Invoice for Tax-Exempt Transactions
Korean electronic invoice used for tax-exempt transaction contexts and processed separately from the VAT electronic tax invoice category.
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.