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

GPC

TERM

Global Product Classification

GS1 product-classification standard used to group products into standardised categories for product master-data, trade, retail, logistics, reporting and data-exchange purposes.
Relevance: Identification Standards, Product Classification, Data ExchangeTags / Context: GPC, Global Product Classification, GS1, product category, master data, classificationPDF page: 22

GRA

TERM

Ghana Revenue Authority

Ghanaian revenue authority responsible for tax administration, customs administration, VAT administration and the E-VAT certified invoicing environment.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: GRA, Ghana Revenue Authority, E-VAT, VAT administration, taxpayer servicesPDF page: 136

GRA

TERM

Guyana Revenue Authority

Guyana’s revenue authority responsible for tax administration, VAT, taxpayer registration, customs, tax payments, returns, taxpayer services and digital tax-service channels.
Relevance: Tax Authority, VAT, Digital Tax Services, Tax AdministrationTags / Context: GRA, Guyana Revenue Authority, tax authority, taxpayer servicesPDF page: 145

GRA eServices

TERM

Guyana Revenue Authority eServices

GRA online taxpayer-service environment used to file tax returns, view tax-account statements, receive secure messages, view upcoming returns and payments, and update taxpayer details.
Relevance: Digital Tax Services, e-Filing, Taxpayer PortalTags / Context: GRA eServices, online tax services, taxpayer portal, e-filingPDF page: 145

GRE

TERM

Guía de Remisión Electrónica | Electronic Remittance Guide

Electronic transport / remittance document used to support the transfer or transport of goods under SUNAT’s electronic document framework.
Relevance: e-Invoicing, Goods Movement, Electronic Transport DocumentTags / Context: GRE, Guía de Remisión Electrónica, SUNAT, CPEPDF page: 243

GRE Remitente

TERM

Electronic Remittance Guide Issued by Sender

Type of electronic remittance guide issued by the sender / owner or party responsible for the movement of goods under SUNAT’s GRE framework.
Relevance: Goods Movement, Electronic Transport Document, e-InvoicingTags / Context: GRE Remitente, guía de remisión electrónica, SUNATPDF page: 243

GRE Transportista

TERM

Electronic Remittance Guide Issued by Carrier

Type of electronic remittance guide issued by the carrier / transporter in goods-transport scenarios under SUNAT’s GRE framework.
Relevance: Goods Movement, Electronic Transport Document, e-InvoicingTags / Context: GRE Transportista, guía de remisión electrónica, SUNATPDF page: 243

GRE-SOL

TERM

Electronic Remittance Guide through SUNAT Online Operations

SUNAT online channel for issuing electronic remittance guides through SUNAT Operaciones en Línea using Clave SOL.
Relevance: Digital Tax Services, GRE, Electronic IssuanceTags / Context: GRE-SOL, SUNAT Operaciones en Línea, Clave SOL, GREPDF page: 243

Group of Businesses

TERM

Group of Businesses Specified by the Commissioner General / Minister

Group of businesses specified by notice for staged GMS implementation and EFD compliance timing.
Relevance: Fiscalisation, Rollout, Taxpayer ScopeTags / Context: group of businesses, Minister notice, Gazette, EFD compliancePDF page: 240

GS1

TERM

Global Standards One

International standards organisation responsible for globally used identification keys, barcodes and data-exchange standards, including GTIN for products and GLN for parties and locations. GS1 standards are commonly used in retail, logistics, healthcare, e-invoicing, e-reporting and interoperability contexts where consistent identification of goods, entities or locations is required.
Relevance: Identification Standards, e-Invoicing, e-Reporting, Data ExchangeTags / Context: GS1, GTIN, GLN, barcode standards, identification keys, interoperability, master dataPDF page: 22

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.