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

Hóa đơn thương mại điện tử

TERM

E-Commerce Invoice

Electronic invoice category associated with e-commerce transaction environments under the updated Vietnamese invoice framework.
Relevance: e-Invoicing, e-Commerce, Digital TaxTags / Context: hóa đơn thương mại điện tử, e-commerce invoice, Circular 32, Decree 70PDF page: 341

Homologación

TERM

Homologation

SENIAT approval process for information systems or new versions of information systems used for issuing invoices and other fiscal documents.
Relevance: e-Invoicing, Software Compliance, FiscalisationTags / Context: homologación, system approval, SENIAT, proveedor autorizadoPDF page: 338

Homologation NACEF

TERM

NACEF Approval / Certification

Approval process for suppliers, manufacturers, software editors or fiscal cash-register systems under Tunisia’s NACEF fiscal cash-register framework.
Relevance: Fiscalisation, Approval, Cash Register ComplianceTags / Context: homologation, NACEF, fournisseur accrédité, caisse enregistreuse fiscalePDF page: 314

Host to Host

TERM

Host to Host Submission Channel

Revenue Department submission route where an operator’s system connects directly to the RD transmission environment for sending e-Tax Invoice & e-Receipt data.
Relevance: e-Invoicing, Submission Channel, System IntegrationTags / Context: Host to Host, e-Tax Invoice, e-Receipt, RD, XMLPDF page: 309

HS code

TERM

Harmonized System Code

Product classification code included among the prescribed electronic invoice particulars under Pakistan’s electronic invoicing rules.
Relevance: e-Invoicing, Product Classification, Invoice ContentTags / Context: HS code, invoice particulars, sales tax invoice, FBRPDF page: 236

HS Codes under Domestic Sales Fiscalisation

TERM

Harmonised System Codes under Domestic Sales Fiscalisation

ZIMRA extension of HS-code use to classify domestic products and services when recording and transmitting sales transactions under FDMS.
Relevance: Fiscalisation, Product Classification, Sales DataTags / Context: HS codes, domestic sales, FDMS, fiscal devicesPDF page: 345

HSM

TERM

Hardware Security Module

Secure hardware environment used to protect private keys used for signing invoices in Nigeria’s e-invoicing implementation.
Relevance: e-Invoicing, Key Protection, Digital SignatureTags / Context: HSM, Hardware Security Module, private key, digital signaturePDF page: 229

HSN

TERM

Harmonised System of Nomenclature

Goods classification code used in GST invoice, e-invoice and GST reporting contexts for identifying goods under the GST framework.
Relevance: GST, Classification, Invoice ContentTags / Context: HSN, goods classification, GST invoice, e-invoicePDF page: 155

HSN Code

TERM

Harmonized System of Nomenclature Code

Product-classification code referenced in Nigeria’s e-invoicing guidance for identifying and classifying goods for taxation, trade documentation and invoice-data purposes.
Relevance: e-Invoicing, Product Classification, Tax DataTags / Context: HSN Code, product classification, invoice data, NITDA, MBSPDF page: 229

HST / TVH

TERM

Harmonized Sales Tax / Taxe de vente harmonisée | Harmonized Sales Tax

Combined federal and provincial value-added tax applied in participating provinces and administered within the GST / HST framework.
Relevance: VAT / GST, Tax Reporting, InvoicingTags / Context: HST, TVH, harmonized tax, participating provincesPDF 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.