Hash
TERMCryptographic Hash
Fixed-length digital value generated from data to support integrity control, tamper detection, chaining or signature processes.
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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Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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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
Hash Chain
TERMHash Chain
Sequential linking of records using hash values so that later records depend on earlier records and changes can be detected.
HASiL
TERMLembaga Hasil Dalam Negeri Malaysia | Inland Revenue Board of Malaysia
Public-facing brand name used by Malaysia’s tax authority, including official communication and guidance for e-Invoice and MyInvois.
Help Viewer
TERMHelp Viewer
Online documentation application providing searchable official user, vendor and technical documentation for the Fiji VMS environment.
HetraOnline
TERMTaxpayer Online Space
DGI online taxpayer environment grouping taxpayer-service functions such as registration, electronic declaration, virtual payment and tax-position consultation.
hibrīda kases aparāts
TERMHybrid Cash Register
Latvian cash-register category included in the registered electronic devices and equipment environment supervised by VID.
HMRC
TERMHis Majesty’s Revenue and Customs
UK tax authority responsible for tax administration, VAT registration, VAT online services, Making Tax Digital, VAT compliance and taxpayer digital services.
Hóa đơn điện tử có mã của cơ quan thuế
TERMElectronic Invoice with Tax Authority Code
Vietnamese electronic invoice granted a tax authority code before the seller sends the invoice to the buyer, with the tax-authority code shown on the electronic invoice.
Hóa đơn điện tử khởi tạo từ máy tính tiền
TERMElectronic Invoice Generated from a Cash Register
Vietnamese electronic invoice with a tax-authority code generated from a cash-register system connected for electronic data transfer to the tax authority, used in retail and service contexts where the cash-register e-invoice regime applies.
Hóa đơn điện tử không có mã của cơ quan thuế
TERMElectronic Invoice without Tax Authority Code
Vietnamese electronic invoice sent by the seller to the buyer without a tax-authority code, under the applicable Vietnamese electronic-invoice rules.
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.