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

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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

4-Corner Model

TERM

Four-Corner Interoperability Model

Electronic document-exchange architecture in which the sender and receiver exchange documents through their respective access points or service providers.

Relevance: e-Invoicing, Interoperability, Network ArchitectureTags / Context: 4-Corner Model, Access Point, Peppol, DBNAlliance, exchange frameworkPDF page: 16

5-Corner Model

TERM

Five-Corner Interoperability Model

Extension of the four-corner exchange architecture in which a tax authority, reporting platform or control node participates as an additional party in the transaction data flow.

Relevance: e-Invoicing, CTC, Network ArchitectureTags / Context: 5-Corner Model, tax authority, CTC, Peppol, reporting nodePDF page: 16

A4200

TERM

Declarația A4200 | A4200 Declaration

Romanian electronic declaration used for transmitting fiscal cash-register data from AMEF devices to ANAF under the electronic fiscal cash-register reporting framework.

Relevance: Fiscalisation, Cash Register Reporting, e-ReportingTags / Context: A4200, Declarația A4200, AMEF, fiscal cash-register data, ANAFPDF page: 257

AATO

TERM

Annual Aggregate Turnover

Turnover measure used to determine GST e-invoicing applicability, with mandatory GST e-invoicing applying from 1 August 2023 to taxpayers with AATO above ₹5 crore (₹50,000,000) under the notified threshold structure.

Relevance: GST, e-Invoicing Applicability, ThresholdTags / Context: AATO, annual aggregate turnover, e-invoicing thresholdPDF page: 154

ABN

TERM

Australian Business Number

Australian business identifier used for business identification, GST registration, tax invoices and Peppol-related business-document exchange.

Relevance: Taxpayer Identification, Business Identification, e-InvoicingTags / Context: ABN, business identifier, GST, tax invoices, PeppolPDF page: 41

ABR

TERM

Australian Business Register

Australian register for Australian Business Numbers and related business-registration information.

Relevance: Business Identification, Taxpayer RegistrationTags / Context: ABR, ABN, business register, registrationPDF page: 41

ABRASF

TERM

Associação Brasileira das Secretarias de Finanças das Capitais | Brazilian Association of Capital-City Finance Departments

Brazilian association of municipal finance departments relevant to service-invoice standardisation and the NFS-e environment, especially where municipal service-invoice standards and national NFS-e interoperability are discussed.

Relevance: e-Invoicing, Municipal Tax, Technical StandardisationTags / Context: ABRASF, NFS-e, municipal service invoice, ISSPDF page: 65

Abridged Tax Invoice

TERM

Abridged Tax Invoice

South African VAT tax-invoice category available where the consideration for the taxable supply does not exceed the prescribed threshold, containing reduced invoice particulars allowed under SARS VAT rules.

Relevance: VAT, Simplified Invoice, Invoice ContentTags / Context: abridged tax invoice, VAT invoice, tax invoice, SARSPDF page: 287

Acceso permanente del SENIAT

TERM

Permanent SENIAT Access

Requirement under the digital-issuance framework for SENIAT to maintain electronic access to invoices and other fiscal documents issued through digital means for the prescribed retention period.

Relevance: e-Invoicing, Fiscal Control, Document AccessTags / Context: acceso permanente, consulta permanente, SENIAT, documentos digitalesPDF page: 337

Access Point

TERM

Access Point

Certified or authorised network service provider through which senders and receivers exchange electronic documents in a network model such as Peppol.

Relevance: e-Invoicing, Interoperability, Network ArchitectureTags / Context: access point, AP, Peppol, document exchange, service providerPDF page: 16

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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

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.