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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

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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

Huellas TBAI

TERM

TicketBAI Fingerprints

TicketBAI traceability data group used in TicketBAI files, including references such as Licencia TBAI, developer entity, software name and version, and device information.

Relevance: Regional Fiscalisation, Traceability, TicketBAI FileTags / Context: huellas TBAI, Licencia TBAI, entidad desarrolladora, software de facturaciónPDF page: 293

i.APS

TERM

Nuotolinių apskaitos paslaugų smulkiajam verslui posistemis | Remote Accounting Services Subsystem for Small Business

i.MAS subsystem providing remote simplified accounting services for small business, including income and expense accounting support for individual activity taxpayers.

Relevance: Digital Tax Services, Small Business Accounting, i.MASTags / Context: i.APS, Nuotolinių apskaitos paslaugų smulkiajam verslui posistemis, i.MAS, VMIPDF page: 191

i.EKA

TERM

Išmaniųjų elektroninių kasos aparatų posistemis | Smart Electronic Cash Register Subsystem

i.MAS subsystem used for smart electronic cash-register fiscalisation, including receipt-data handling, security-module or virtual-fiscalisation processes and transaction-data transmission to VMI.

Relevance: Fiscalisation, Online Cash Registers, Digital Tax ControlTags / Context: i.EKA, smart electronic cash registers, VMI, i.MAS, virtuali fiskalizacijaPDF page: 191

i.MAS

TERM

Išmanioji mokesčių administravimo sistema | Smart Tax Administration System

VMI smart tax-administration system containing Lithuanian digital tax subsystems such as i.SAF, i.VAZ, i.SAF-T, i.EKA, i.APS and i.ŽUR.

Relevance: Digital Tax Infrastructure, e-Reporting, FiscalisationTags / Context: i.MAS, smart tax administration, VMI, i.SAF, i.EKA, i.VAZPDF page: 191

i.SAF

TERM

Išmaniosios mokesčių administravimo sistemos elektroninių sąskaitų faktūrų posistemis | Electronic Invoice Subsystem of the Smart Tax Administration System

i.MAS subsystem used for electronic submission and processing of issued and received VAT invoice-register data.

Relevance: e-Reporting, VAT Invoice Registers, Invoice Data ReportingTags / Context: i.SAF, invoice register, PVM sąskaitų faktūrų registrai, VMIPDF page: 191

i.SAF-T

TERM

Standartizuotų apskaitos duomenų kaupimo ir tvarkymo posistemis | Standardised Accounting Data Collection and Processing Subsystem

i.MAS subsystem for standardised accounting-data collection and processing in the Lithuanian tax-administration environment.

Relevance: e-Reporting, Accounting Data, Digital Tax InfrastructureTags / Context: i.SAF-T, SAF-T, accounting data, i.MAS, VMIPDF page: 191

i.VAZ

TERM

Išmaniosios mokesčių administravimo sistemos elektroninių važtaraščių posistemis | Electronic Consignment Note Subsystem of the Smart Tax Administration System

i.MAS subsystem used for electronic submission of waybill and goods-transport document data to VMI.

Relevance: e-Reporting, Goods Movement, Digital Tax InfrastructureTags / Context: i.VAZ, važtaraštis, consignment note, i.MAS, VMIPDF page: 191

i.ŽUR

TERM

Turgavietės e. žurnalas | Marketplace Electronic Journal

i.MAS subsystem listed by VMI for marketplace electronic-journal functionality.

Relevance: Digital Tax Infrastructure, Marketplace Reporting, i.MASTags / Context: i.ŽUR, Turgavietės e. žurnalas, marketplace journal, i.MASPDF page: 191

IAPR

TERM

Ανεξάρτητη Αρχή Δημοσίων Εσόδων | Independent Authority for Public Revenue

English acronym used for ΑΑΔΕ in English-language tax, e-invoicing and myDATA material for Greece.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: IAPR, AADE, ΑΑΔΕ, myDATA, Greek tax authorityPDF page: 137

IBGE

TERM

Instituto Brasileiro de Geografia e Estatística | Brazilian Institute of Geography and Statistics

Brazilian statistical authority relevant to official municipality codes and territorial identifiers used in fiscal-document and service-invoice environments.

Relevance: Digital Tax Infrastructure, IdentificationTags / Context: IBGE, municipality code, NFS-e, fiscal documentPDF page: 67

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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.