# Global tax regime

Issue invoices with explicit custom taxes when no structured country regime applies.

The `global` regime is FiscalRail's country-neutral option. It does not assume a tax authority or maintain a catalog of local rules. Your integration supplies each tax's meaning and rate when it issues the invoice.

Choose it when FiscalRail does not yet have a structured regime for the account's jurisdiction. Do not choose it to bypass a structured regime's validation: the global regime gives you flexibility, not country-specific compliance.

Customer addresses are optional under this regime, including when issuing an invoice. Your integration is responsible for collecting any recipient address required by the applicable jurisdiction.

## Define every tax explicitly

Each invoice-line tax needs a stable `tax` and `rule`, a human-readable `description`, an `effect` and a `treatment`. Supply a `rate` unless the treatment is `not_subject`.

`effect` controls invoice arithmetic. An `added` tax increases the total; a `withheld` tax reduces the amount payable. `treatment` records whether the line is `taxable`, `exempt`, `reverse_charge` or `not_subject`.

FiscalRail validates and stores the resolved tax on the immutable invoice, but it cannot decide which custom tax applies to your sale. Your integration owns that decision.

## Supported catalog

This regime defines no structured taxes or rates.

The [Tax Regimes API](/en/docs/api/tax-regimes) therefore returns an empty `taxes` array. This is deliberate: a tax identifier that merely looks official would be worse than an explicit custom definition.

If you need FiscalRail to resolve rates, effective dates and authority codes, use a structured regime such as [Spain](/en/docs/tax-regimes/spain).