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

GAZT

TERM

General Authority of Zakat and Tax

Former Saudi tax authority name used before the merger into ZATCA, and still relevant in legacy VAT, tax and e-invoicing documentation.
Relevance: Legacy Tax Authority, VAT, e-Invoicing ContextTags / Context: GAZT, General Authority of Zakat and Tax, ZATCAPDF page: 270

GCT

TERM

General Consumption Tax

Jamaica’s value-added consumption tax applied to taxable supplies and imports, forming the main indirect-tax framework for tax invoices, returns, input tax and output tax.
Relevance: GCT, Tax Framework, Invoice TerminologyTags / Context: GCT, General Consumption Tax, consumption tax, tax invoicePDF page: 168

GDT e-Tax Portal

TERM

GDT e-Tax Portal

Cambodian tax authority online portal used for electronic tax services and taxpayer interaction with the General Department of Taxation.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: tax portal, taxpayer services, electronic filing, GDTPDF page: 75

Gekwalificeerde installateur

TERM

Qualified Installer

Installer designated by the control authority and authorised to install, deinstall, modify or repair fiscal cash-register systems.
Relevance: Fiscalisation, Device Maintenance, ComplianceTags / Context: qualified installer, installation, repair, control authorityPDF page: 99

General Sales Tax / GST

TERM

General Sales Tax

Belize indirect tax framework under which registered persons issue tax invoices and tax receipts, and within which electronic invoicing provisions have been introduced.
Relevance: VAT / GST, Invoicing, Tax AdministrationTags / Context: GST, tax invoices, tax receipts, electronic invoice, BTSPDF page: 56

GETFund

TERM

Ghana Education Trust Fund Levy

Ghanaian levy included in VAT-component calculations and reflected in E-VAT invoice and transaction calculation structures.
Relevance: VAT, e-Invoicing, Tax CalculationTags / Context: GETFund, Ghana Education Trust Fund Levy, VAT components, E-VATPDF page: 136

GFŘ

TERM

Generální finanční ředitelství | General Financial Directorate

Central body of the Financial Administration of the Czech Republic, responsible for central tax-administration functions across the Czech Republic.
Relevance: Tax Authority, Digital Tax Infrastructure, Tax AdministrationTags / Context: GFŘ, General Financial Directorate, Financial Administration, tax administrationPDF page: 104

Ghana Card PIN

TERM

Ghana Card Personal Identification Number

Ghana-specific personal identification number used in tax-related transactions and referenced in E-VAT invoice, credit-note, debit-note and receipt data requirements.
Relevance: Taxpayer Identification, Digital Tax Infrastructure, e-InvoicingTags / Context: Ghana Card PIN, taxpayer identification, invoice fields, GRAPDF page: 136

GİB

TERM

Gelir İdaresi Başkanlığı | Revenue Administration

Turkish Revenue Administration responsible for tax administration, VAT, e-Belge applications, e-Fatura, e-Arşiv Fatura, e-İrsaliye, e-Defter-related administration, digital tax services and YN ÖKC guidance.
Relevance: Tax Authority, VAT, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: GİB, Gelir İdaresi Başkanlığı, e-Belge, KDV, YN ÖKCPDF page: 317

GİB İmzalama Aracı

TERM

GİB Signing Tool

GİB signing tool used in electronic document portal environments for signing or authentication operations, including e-Arşiv Portal access processes.
Relevance: e-Invoicing, Authentication, Digital SignatureTags / Context: GİB İmzalama Aracı, e-Arşiv Portalı, elektronik imza, mali mühürPDF page: 317

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.