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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

Fournisseurs de terminaux

TERM

Terminal Providers

Approved partner category for terminals used to issue electronic standardised receipts under the FNE / RNE framework.
Relevance: Fiscalisation, Terminal Providers, Approved PartnersTags / Context: fournisseurs de terminaux, TERNE, partenaires agréés, FNEPDF page: 166

FR SR

TERM

Finančné riaditeľstvo Slovenskej republiky | Financial Directorate of the Slovak Republic

Central body within the Slovak financial administration responsible for managing tax-administration systems and processes, including systems used for eKasa and eFaktúra-related operation.
Relevance: Tax Authority, Fiscalisation, Digital Tax InfrastructureTags / Context: FR SR, Finančné riaditeľstvo SR, eKasa, eFaktúraPDF page: 282

FRCS

TERM

Fiji Revenue and Customs Service

Fijian revenue and customs authority responsible for VAT administration and the VAT Monitoring System environment.
Relevance: Tax Authority, Fiscalisation, VAT Monitoring, Digital Tax InfrastructureTags / Context: FRCS, VMS, EFD, fiscal data, VAT compliancePDF page: 122

Free Invoicing Software

TERM

Free Invoicing Software

GRA-provided certified invoicing software made available to taxpayers who previously issued manual VAT invoices or require a free invoicing tool.
Relevance: e-Invoicing, Digital Platform, VATTags / Context: free invoicing software, E-VAT, certified invoice, GRAPDF page: 136

FS

TERM

Finančná správa Slovenskej republiky | Financial Administration of the Slovak Republic

Slovak financial administration responsible for tax and customs administration, taxpayer electronic services, eKasa operation and eFaktúra implementation.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: FS, Finančná správa, eKasa, PFS, eFaktúraPDF page: 282

FSEE

TERM

Factura de Sujeto Excluido Electrónica | Electronic Excluded-Subject Invoice

DTE type used for transactions involving excluded-subject scenarios under the Salvadoran DTE model.
Relevance: e-Invoicing, Document TypeTags / Context: FSEE, FSE, DTE, excluded subjectPDF page: 117

Functional compatible software

TERM

Functional Compatible Software

Software or software combination that can keep and preserve digital VAT records, maintain digital links and submit VAT return information to HMRC through the required digital interface.
Relevance: VAT, MTD, Software ComplianceTags / Context: functional compatible software, MTD, digital links, HMRC APIPDF page: 326

FURS

TERM

Finančna uprava Republike Slovenije | Financial Administration of the Republic of Slovenia

Slovenian tax and customs authority responsible for tax administration, VAT administration, fiscal verification of invoices, eDavki services and digital tax supervision.
Relevance: Tax Authority, Fiscalisation, VAT, Digital Tax ServicesTags / Context: FURS, Finančna uprava, DDV, eDavki, davčno potrjevanje računovPDF page: 285

GART

TERM

Guest Accommodation Room Tax

Jamaican tourism-sector tax referenced in consumption-tax filing and payment contexts alongside GCT, SCT and TCT.
Relevance: Tax Reporting, Consumption Taxes, Sectoral TaxTags / Context: GART, Guest Accommodation Room Tax, tourism tax, TAJPDF page: 168

Gateway Services

TERM

Inland Revenue Gateway Services

Inland Revenue software-integration services that allow approved digital service providers to integrate tax software with Inland Revenue digital services.
Relevance: Digital Tax Services, Software Integration, Tax AdministrationTags / Context: Gateway Services, Inland Revenue, Digital Service Providers, myIRPDF page: 224

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.