> ## Documentation Index > Fetch the complete documentation index at: https://docs.bolta.io/llms.txt > Use this file to discover all available pages before exploring further. # Glossary > Definitions for suppliers, supplied parties, trustees, issuers, and other Bolta API terms. ## Tax invoice parties | Term | Meaning | API field | | ------------------ | ---------------------------------------------------------------------- | ---------- | | **Supplier** | The business that supplies goods or services and sends the tax invoice | `supplier` | | **Supplied party** | The business that receives the goods or services and the tax invoice | `supplied` | | **Trustee** | The business that issues a tax invoice on behalf of the principal | `trustee` | ## Issuer An issuer is a tax invoice issuance principal registered within an API key scope. Register it with the [Register Issuer API](/en/api-reference/issuer/register-issuer). Direct issuance requires a certificate, while email-approved reverse issuance does not require one to be registered in advance. | Issuance type | Issuer | Resolution field | | ------------------------------------ | -------- | ------------------------------- | | Regular or delegated direct issuance | Supplier | `supplier.identificationNumber` | | Brokered direct issuance | Trustee | `trustee.identificationNumber` | | Reverse issuance | Supplier | `supplier.identificationNumber` | ## Customer in the Bolta web app In the Bolta web app, a customer is the supplied party that receives a tax invoice. | Context | Party | | ----------------------------------------- | ------------------------------ | | Customer management in the Bolta web app | Supplied party | | `supplier` in a tax invoice request | Supplier | | `trustee` in a tax invoice request | Trustee | | A business registered under `/v1/issuers` | Tax invoice issuance principal | ## Cash receipt terms | Term | Meaning | API field | | -------------------------- | ------------------------------------------------------------------------- | --------------------------- | | **Issuer** | The business that issues the cash receipt | `issuer` | | **Recipient** | The party receiving the cash receipt | `recipient` | | **Self-issuance (`SELF`)** | Issuance without recipient information | `recipient.type = SELF` | | **Recipient identifier** | A mobile phone number or business registration number; omitted for `SELF` | `recipient.value` | | **Issuance key** | Identifies an issuance request and a cancellation target | `issuanceKey` | | **Approval number** | Assigned after successful cash receipt issuance | `cashReceiptApprovalNumber` | ## Business registration status terms | Term | Meaning | API field | | ---------------------- | ---------------------------------------------------------------- | -------------------------------------- | | **Active business** | A business currently operating | `registration.status = ACTIVE` | | **Suspended business** | A business that filed for suspension | `registration.status = SUSPENDED` | | **Closed business** | A business that has closed | `registration.status = CLOSED` | | **Not registered** | A number with no business registration record | `registration.status = NOT_REGISTERED` | | **Unknown** | Any other registration state not covered above | `registration.status = UNKNOWN` | | **Closing date** | Provided only for a closed business | `registration.closedOn` | | **Tax type** | General, simplified, tax-exempt, nonprofit, or other corporation | `taxType` | | **Unchecked item** | A number a bulk lookup could not check in this request | `results[].status = null` | Only an active business carries a tax type. The `taxType` of this lookup API shares a name with the `taxType` of a tax invoice request but means something different. The tax invoice field classifies the transaction as taxable, zero-rate, or tax-free. ## Revenue and expense terms | Term | Meaning | API field | | ------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------- | | **Revenue** | Tax invoices and invoices where your business is the supplier | `items[]` of `GET /v1/revenues` | | **Expense** | Tax invoices and invoices where your business is the recipient | `items[]` of `GET /v1/expenses` | | **Evidence type** | The kind of document behind a revenue or expense record. Skip items with an unknown value | `type` | | **Tax invoice** | The tax invoice as registered with the NTS | `taxInvoice` | | **Detail filling** | Adding the issuance time, addresses, managers, and line items to a document collected from Hometax. Documents still being filled do not appear in responses | `taxInvoice.items` | | **Visible record** | A revenue or expense record visible in the dashboard. Overwrite the same `id` | `status = ACTIVE` | | **Hidden record** | A revenue or expense record removed from the dashboard view because it was archived or deactivated. Delete the same `id` | `status = REMOVED` | Revenue and expense records arrive in the order they changed in Bolta, not by write date. See [Revenue and Expense](/en/docs/api-introduction/revenue-expense) for cursor and sync rules. ## Bank account transaction terms | Term | Meaning | API field | | ----------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------ | | **Bank account** | A bank account connected in the Bolta dashboard | `items[]` of `GET /v1/bankAccounts` | | **Sync** | Bolta fetching transactions from the bank | `syncStatus`, `POST /v1/bankAccounts:sync` | | **Cursor** | A value that marks how far you have received transactions. Pass it to the next call as received. It is bound to the filters and API key it was issued for | `nextCursor`, `cursor` | | **Bank code** | Three-digit standard bank code assigned by KFTC | `bankCode` | | **Visible transaction** | A transaction visible in the dashboard. Overwrite the same `id` | `status = ACTIVE` | | **Hidden transaction** | A transaction removed from the dashboard view, for example by disconnecting the account or archiving it. Delete the same `id` | `status = REMOVED` | | **Bank memo** | The description the bank attaches to a transaction | `description` | Transactions arrive in the order they changed in Bolta, not in transaction time order. See [Bank Account Transactions](/en/docs/api-introduction/bank-account-transactions) for details. ## Bank account holder terms | Term | Meaning | API field | | -------------------------------- | ------------------------------------------------------------------------------------------------------- | --------------------------- | | **Fixed-amount virtual account** | A virtual account with a fixed deposit amount, which verifies the holder only when you send that amount | `amount`, `AMOUNT_REQUIRED` | | **Item error** | Why one account failed inside a bulk inquiry | `results[].error` | See [Bank Account Holder](/en/docs/api-introduction/bank-account-holder) for details. ## Related documents * [Brokered Tax Invoice Issuance](/en/docs/api-introduction/usecase-brokered) * [Delegated Issuance](/en/docs/api-introduction/usecase-delegated) * [Cash Receipt Issuance](/en/docs/api-introduction/cash-receipt-guide) * [Recipient Identification Number](/en/docs/api-introduction/recipient-identification-number) * [Business Registration Status](/en/docs/api-introduction/business-registration-status) * [Tax Invoice Issuance Deadline](/en/docs/api-introduction/tax-invoice-issue-due-date) * [Revenue and Expense](/en/docs/api-introduction/revenue-expense) * [Bank Account Transactions](/en/docs/api-introduction/bank-account-transactions) * [Bank Account Holder](/en/docs/api-introduction/bank-account-holder)