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

GTA

TERM

للضرائب العامة الهيئة | General Tax Authority

Qatari tax authority responsible for tax administration, taxpayer services, Dhareeba, tax digital services and preparation for Qatar’s e-invoicing framework.
Relevance: Tax Authority, Digital Tax Services, e-Invoicing ImplementationTags / Context: GTA, للضرائب العامة الهيئة , General Tax Authority, DhareebaPDF page: 254

GTIN

TERM

Global Trade Item Number

GS1 identification key used to uniquely identify trade items, including products and packaged goods, in retail, logistics, inventory, product master-data, e-invoicing, e-reporting and supply-chain data-exchange processes.
Relevance: Identification Standards, Product Identification, e-Invoicing, e-Reporting, Data ExchangeTags / Context: GTIN, Global Trade Item Number, GS1, product identifier, trade item identifier, barcode, product master data, invoice line dataPDF page: 22

GTN

TERM

Guyana Trade Network

Guyana’s Electronic Single Window for trade, providing a secure business portal for international trade and access to relevant government services.
Relevance: Customs, Digital Trade Infrastructure, Single WindowTags / Context: GTN, Guyana Trade Network, Electronic Single Window, trade portalPDF page: 145

Guía de despacho electrónica

TERM

Electronic Dispatch Guide

Chilean electronic tax document used to support the movement or dispatch of goods within the electronic-document framework.
Relevance: Transport Document, Document Type, e-InvoicingTags / Context: dispatch guide, goods movement, DTEPDF page: 85

Guía de remisión

TERM

Dispatch Guide

Electronic complementary document used to support the transport or movement of goods.
Relevance: e-Invoicing, Document Type, TransportTags / Context: dispatch guide, goods movement, electronic documentPDF page: 113

Guia de transporte

TERM

Transport Guide

Portuguese transport-document type used to document the transport of goods and support compliance with the goods-movement regime.
Relevance: Fiscalisation, Goods Movement, Transport DocumentTags / Context: guia de transporte, documentos de transporte, RBC, ATPDF page: 252

Guichet.lu

TERM

Guichet.lu

Luxembourg administrative information portal providing official guidance and access routes for business procedures, VAT-related services and public e-services.
Relevance: Digital Government Services, Taxpayer Information, Administrative PortalTags / Context: Guichet.lu, MyGuichet.lu, eTVA, VAT proceduresPDF page: 193

Habilitación

TERM

Enablement / Onboarding

DIAN process through which a taxpayer, software solution or participant is enabled to operate within the electronic invoicing environment.
Relevance: e-Invoicing, Registration, Digital Tax InfrastructureTags / Context: enablement, onboarding, DIAN, electronic invoicingPDF page: 91

Handi-palvelu

TERM

Handi Service

Finnish Government e-billing service and supplier portal used by suppliers without their own e-billing system to produce and send invoices to central government recipients.
Relevance: e-Invoicing, B2G, Digital PlatformTags / Context: Handi, government e-billing, supplier portal, State TreasuryPDF page: 124

hardveralapú e-pénztárgép

TERM

Hardware-Based Electronic Cash Register

Type of e-pénztárgép in which the fiscal unit and connected devices, such as printer, display, keyboard and barcode reader, jointly perform the e-pénztárgép functions.
Relevance: Fiscalisation, e-pénztárgép, Fiscal UnitTags / Context: hardveralapú e-pénztárgép, AE, eNyugtaPDF page: 150

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.