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

GSIS

TERM

Γενική Γραμματεία Πληροφοριακών Συστημάτων και Ψηφιακής Διακυβέρνησης | General Secretariat for Information Systems and Digital Governance

English acronym used for the Greek public-administration IT body relevant to public-sector e-invoicing and digital-government infrastructure.
Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: GSIS, ΓΓΠΣ & ΨΔ, public-sector e-invoicing, digital governancePDF page: 137

GSP

TERM

GST Suvidha Provider

GSTN-authorised service-provider category supporting taxpayer access to GST technology services and GST system integration.
Relevance: GST Technology Services, e-Invoicing, API IntegrationTags / Context: GSP, GST Suvidha Provider, GSTN, integration servicesPDF page: 154

GST

TERM

Goods and Services Tax

Sierra Leone’s consumption tax applied to taxable supplies and administered by the NRA, including GST-registered business transactions recorded through ECR.
Relevance: GST, Tax Administration, FiscalisationTags / Context: GST, Goods and Services Tax, NRA, ECR, GST receiptPDF page: 276

GST

TERM

Goods and Services Tax

Indian indirect-tax framework under which GST registration, GSTIN, GST returns, e-invoicing, invoice-data reporting and e-way bill controls operate.
Relevance: GST, Indirect Tax, Tax AdministrationTags / Context: GST, Goods and Services Tax, GST systemPDF page: 154

GST

TERM

Goods and Services Tax

Singapore consumption tax administered by IRAS and relevant to GST registration, GST returns, GST InvoiceNow submission, tax invoices, credit notes and receipts.
Relevance: GST, Tax Administration, e-InvoicingTags / Context: GST, Goods and Services Tax, IRAS, InvoiceNowPDF page: 279

GST

TERM

Goods and Services Tax

Australian value-added type tax applied to taxable supplies and relevant to tax invoices, GST reporting and business invoicing.
Relevance: VAT / GST, Invoicing, Tax AdministrationTags / Context: GST, indirect tax, tax invoice, BASPDF page: 41

GST

TERM

Goods and Services Tax

New Zealand’s goods and services tax, administered by Inland Revenue and supported by GST returns, taxable supply information, supply correction information and GST recordkeeping.
Relevance: GST, Tax Administration, Invoice RecordsTags / Context: GST, goods and services tax, Inland Revenue, taxable supply informationPDF page: 224

GST

TERM

Goods and Services Tax

Consumption tax charged on supplies of goods or services, generally operating through registration, taxable supplies, input tax and output tax reporting.
Relevance: GST, Tax Administration, Invoice ContentTags / Context: GST, goods and services tax, tax invoice, input tax, output taxPDF page: 22

GST

TERM

Goods and Services Tax

Maldives indirect tax applied to taxable supplies and administered by MIRA, forming the basis for GST registration, tax invoices, GST returns and input-tax claims.
Relevance: GST, Tax Administration, Tax Invoice, e-FilingTags / Context: GST, Goods and Services Tax, MIRA, tax invoice, GST returnPDF page: 201

GST / HST NETFILE / IMPÔTNET TPS / TVH

TERM

Goods and Services Tax / Harmonized Sales Tax NETFILE / IMPÔTNET Taxe sur les produits et services / Taxe de vente harmonisée | GST / HST Online Filing Service

Canada Revenue Agency electronic filing service used to submit GST / HST returns and eligible rebates online.
Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: GST / HST return, online filing, CRA, ARCPDF page: 79

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.