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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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2,867 terms
Fournisseurs de terminaux
TERMTerminal 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
TERMFinančné 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
TERMFiji 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
TERMFree 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
TERMFinančná 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
TERMFactura 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
TERMFunctional 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
TERMFinančna 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
TERMGuest 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
TERMInland 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