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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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

Search the reference

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

GST / HST Registry / Registre de la TPS / TVH

TERM

Goods and Services Tax / Harmonized Sales Tax Registry / Registre de la taxe sur les produits et services / taxe de vente harmonisée | GST / HST Registration Verification Service

Canada Revenue Agency online service used to confirm whether a supplier is registered for GST / HST purposes and whether the supplier’s GST / HST account number is valid.

Relevance: Taxpayer Identification, Digital Tax InfrastructureTags / Context: GST / HST number validation, supplier verification, ITC supportPDF page: 79

GST / HST TELEFILE / IMPÔTEL TPS / TVH

TERM

Goods and Services Tax / Harmonized Sales Tax TELEFILE / IMPÔTEL Taxe sur les produits et services / Taxe de vente harmonisée | GST / HST Telephone Filing Service

Canada Revenue Agency telephone-based electronic filing service used by eligible registrants to file GST / HST returns.

Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: telephone filing, GST / HST return, electronic filingPDF page: 79

GST / TPS

TERM

Goods and Services Tax / Taxe sur les produits et services | Federal Goods and Services Tax

Federal value-added tax applied to taxable supplies in Canada. In participating provinces, the federal GST component is harmonised with the provincial component and applied as HST.

Relevance: VAT / GST, Tax Reporting, InvoicingTags / Context: GST, TPS, federal tax, taxable supplies, indirect taxPDF page: 79

GST Category Code

TERM

Goods and Services Tax Category Code

GST classification code used in GST InvoiceNow invoice-data elements to identify the GST treatment of invoice or credit-note amounts submitted to IRAS.

Relevance: GST InvoiceNow, Tax Data, Invoice DataTags / Context: GST Category Code, MDEs, PINT-SG, IRASPDF page: 279

GST Portal

TERM

Goods and Services Tax Portal

Official GST taxpayer portal used for registration, returns, payments and other GST taxpayer services, and connected with GST e-invoicing and e-way bill compliance processes.

Relevance: GST, Digital Tax Services, Taxpayer PortalTags / Context: GST Portal, GSTN, returns, registration, paymentsPDF page: 155

GST Registration Number

TERM

GST Registration Number

GST identifier issued to a GST-registered business and required to be printed on invoices, credit notes and receipts after GST registration becomes effective.

Relevance: GST, Taxpayer Identifier, Invoice / Receipt ContentTags / Context: GST Registration Number, GST Reg No., GSTN, IRAS, invoices, receiptsPDF page: 279

GSTA

TERM

Goods and Services Tax Act 2003

Papua New Guinea GST law referenced by the GST Monitoring System Regulations for GST concepts, taxable supplies, registration-threshold references and GST administration.

Relevance: GST, Legal Framework, FiscalisationTags / Context: GSTA, Goods and Services Tax Act 2003, GST, IRCPDF page: 240

GSTIN

TERM

Goods and Services Tax Identification Number

India-specific GST registration identifier used in GST e-invoicing, e-way bill registration, GST returns, supplier and recipient identification and GST portal processes.

Relevance: Tax Identification, GST, e-Invoicing, e-Way BillTags / Context: GSTIN, GST identification number, supplier GSTIN, recipient GSTINPDF page: 155

GSTN

TERM

Goods and Services Tax Network

India’s GST technology network supporting GST digital infrastructure, including GST services, GST system access, e-invoicing and e-way bill ecosystem functions.

Relevance: GST, Digital Tax Infrastructure, e-InvoicingTags / Context: GSTN, GST system, e-invoice, GST portalPDF page: 155

GSTN

TERM

Goods and Services Tax Registration Number

GST registration number used in GST InvoiceNow data elements, including supplier GST registration identification where applicable.

Relevance: GST InvoiceNow, Taxpayer Identifier, Invoice DataTags / Context: GSTN, Supplier GSTN, GST Registration Number, IRASPDF page: 279

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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.