| Taxpayer identification number |
The identifier the tax authority uses for a business |
Tax filings, invoices |
Used in a different context from the credit code |
| Small-scale taxpayer and general taxpayer |
Two taxpayer categories with different filing and invoicing treatment |
Tax registration, invoice applications |
Changing category has commercial consequences |
| Value-Added Tax (VAT) |
The turnover tax charged on goods and services |
Invoices, filings |
The rate depends on the activity and current rules |
| Corporate Income Tax (CIT) |
Tax on taxable profit, reconciled at year end in the annual settlement |
Annual and interim filings |
Taxable profit is not accounting profit |
| Individual income tax (IIT) |
Tax on income received by individuals, including payroll |
Payroll, distributions |
Withholding duties sit with the employer |
| Surcharges and stamp duty |
Levies calculated on VAT, plus a tax on specified documents |
Filings, contracts |
Stamp duty applies to documents, not to income |
| Zero filing |
A return showing no activity for the period |
Periodic filings |
Valid only where there genuinely is no activity |
| Enterprise in abnormal tax status |
A status applied when a taxpayer cannot be reached or has failed to file |
Tax registration, invoicing |
It blocks invoicing and must be fixed before deregistration |
| Special VAT invoice, general invoice and FDEI |
An invoice supporting input credit for the buyer, one that does not, and the fully digitalised electronic invoice |
Issuing and receiving invoices |
Which to issue depends on the customer and activity |
| Red-letter reversal and voiding |
Correcting an invoice already issued, versus cancelling one not yet accepted |
Invoicing operations |
Both leave a record; neither erases the original |
| Tax type assessment and invoice type approval |
Setting which taxes you file, versus setting which invoices you may issue |
Tax registration, invoicing |
Separate processes with separate approvals |
| Tax credit rating |
A compliance score the tax authority gives a business |
Publicity records, tenders |
A poor rating affects invoicing limits and bidding |
