Giornale di fondo elettronico
TERMElectronic Journal
Electronic journal used to record and retain fiscal transaction details generated in the Italian fiscal-device context.
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
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
GKS / SCE
TERMGeregistreerd Kassasysteem / Système de caisse enregistreuse | Registered Cash Register System
Belgian registered cash-register system used in the HoReCa sector for certified cash-register operation, VAT cash-register ticket issuance and fiscal data protection through the control environment.
GKS-registratiemodule / Module d’enregistrement SCE
TERMRegistratiemodule Geregistreerd Kassasysteem / Module d’enregistrement du système de caisse enregistreuse | Registered Cash Register Registration Module
FPS Finance electronic registration module used for registration obligations relating to registered cash-register systems, including HoReCa operators, producers and distributors.
GLN
TERMGlobal Location Number
GS1 identification key used to uniquely identify legal entities, physical locations, digital locations, operational locations or functional entities within business, logistics, invoicing, e-reporting and data-exchange processes.
GMS
TERMGST Monitoring System
Papua New Guinea’s local fiscalisation system name for the GST transaction-monitoring and e-receipting framework implemented by IRC to obtain, monitor and assess fiscal data for tax calculation and compliance.
GoBD
TERMGrundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff | Principles for the Proper Keeping and Retention of Books, Records and Documents in Electronic Form and for Data Access
German administrative principles governing proper electronic bookkeeping, recordkeeping, retention and data access, relevant to electronic records, POS data and invoice archiving.
Goods Movement
TERMGoods Movement Document
EFRIS document / data category used to report or manage goods movement information within the EFRIS fiscal-document and transaction-data environment.
Government Electronic Payment Gateway System
TERMGovernment Electronic Payment Gateway System
Approved government payment infrastructure referenced in the fiscal-receipt environment as a channel through which fiscal receipts or invoices may be issued.
Government Gateway
TERMGovernment Gateway
UK government digital access credential used to sign in to HMRC online services, including VAT and Making Tax Digital services.
Government’s InvoiceNow Endpoint ID
TERMGovernment’s InvoiceNow Endpoint Identifier
Peppol endpoint identifier used for submitting e-invoices to Singapore Government agencies through InvoiceNow, with routing arrangements involving the relevant government agency and AGD where applicable.
Who is it for
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
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.