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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2,867 terms
IBS
TERMImposto sobre Bens e Serviços | Tax on Goods and Services
Brazilian subnational tax introduced under consumption-tax reform and required to be shown in electronic fiscal documents during the reform transition according to applicable technical notes.
Relevance: VAT / GST, e-Invoicing, Tax ReformTags / Context: IBS, tax reform, DF-e, invoice fields, CGIBSPDF page: 67
IČ DPH
TERMIdentifikačné číslo pre daň z pridanej hodnoty | VAT Identification Number
Slovak VAT identification number used to identify VAT-registered persons for VAT and invoice-related purposes.
Relevance: VAT, Taxpayer Identifier, Invoice ContentTags / Context: IČ DPH, VAT ID, DPH, VAT identificationPDF page: 282
ICE
TERMIdentifiant Commun de l’Entreprise | Common Business Identifier
Moroccan common business identifier used to identify businesses in administrative, tax and invoicing contexts, including invoice identification and tax-service procedures.
Relevance: Business Identification, Digital Tax Services, Invoicing SupportTags / Context: ICE, Identifiant Commun de l’Entreprise, business identifier, DGI, OMPICPDF page: 216
ICMS
TERMImposto sobre Circulação de Mercadorias e Serviços | Tax on Circulation of Goods and Services
Brazilian state-level tax associated with goods circulation, transport and communication services and reflected in electronic fiscal documents such as NF-e, NFC-e, CT-e and MDF-e.
Relevance: VAT / GST, Fiscalisation, e-InvoicingTags / Context: ICMS, state VAT, NF-e, NFC-e, CT-e, MDF-ePDF page: 67
IČO
TERMIdentifikačné číslo organizácie | Organisation Identification Number
Slovak organisation identification number used to identify businesses and legal entities in administrative, commercial and tax-related contexts.
Relevance: Business Identifier, Taxpayer IdentificationTags / Context: IČO, organisation ID, business identifierPDF page: 282
IČO
TERMIdentifikační číslo osoby | Identification Number of Person
Czech business or entity identification number used in administrative, business-registration and invoice-identification contexts.
Relevance: Business Identification, e-Invoicing, Taxpayer IdentificationTags / Context: IČO, business identifier, invoice data, registrationPDF page: 104
ICP-Brasil / Certificado Digital
TERMInfraestrutura de Chaves Públicas Brasileira / Certificado Digital | Brazilian Public Key Infrastructure / Digital Certificate
Brazilian public-key infrastructure and digital-certificate environment used for digital certification and legal validity of electronic signatures in electronic tax and business processes.
Relevance: Digital Tax Infrastructure, Authentication, Digital SignatureTags / Context: ICP-Brasil, digital certificate, signing, authenticationPDF page: 67
ICP-CV
TERMInfraestrutura de Chaves Públicas de Cabo Verde | Cabo Verde Public Key Infrastructure
Cabo Verde public-key infrastructure supporting digital certificates used for digitally signing electronic fiscal documents under the e-Fatura framework.
Relevance: Digital Identity, e-Invoicing, Electronic SignatureTags / Context: ICP-CV, certificado digital, assinatura digital, DFE, e-FaturaPDF page: 81
Czech ICT industry association connected with the maintenance and development of ISDOC electronic data-interchange standards used in Czech e-invoicing practice.
Relevance: e-Invoicing, Technical Standardisation, InteroperabilityTags / Context: ICT Unie, ISDOC, ISDOCX, e-invoice standardPDF page: 104
ICV
TERMInvoice Counter Value
Sequential invoice counter value used in Saudi e-invoicing to support invoice sequencing and technical integrity within generated invoice data.
Relevance: e-Invoicing, Invoice Sequencing, Integrity ControlTags / Context: ICV, invoice counter, invoice sequence, FATOORAPDF page: 270
