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

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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

Search the reference

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

ID za DDV

TERM

Identifikacijska številka za DDV | VAT Identification Number

Slovenian VAT identification number, normally formed with the SI prefix and the taxpayer’s tax number where VAT identification applies.

Relevance: VAT, Taxpayer Identifier, Invoice ContentTags / Context: ID za DDV, identifikacijska številka za DDV, SI, DDVPDF page: 285

Identificativo dispositivo

TERM

Device Identifier

Identifier used in the RT / Server-RT framework to identify the telematic recorder or relevant device within the fiscalisation environment.

Relevance: Retail Fiscalisation, Device Identification, RTTags / Context: identificativo dispositivo, device identifier, RT, Server-RTPDF page: 163

Identificativo TBAI

TERM

TicketBAI Identifier

Identifier included on TicketBAI invoices together with the QR code, enabling connection between the issued invoice and the TicketBAI reporting framework.

Relevance: Regional Fiscalisation, Invoice Identifier, TicketBAITags / Context: identificativo TBAI, TicketBAI, código QR, País VascoPDF page: 293

Identifikačný balíček

TERM

Identification Package

Identification-data package made available through the eKasa zone and used to identify the assigned ORP or SORP cash-register environment. Deployed during commission.

Relevance: Fiscalisation, Device Identity, Cash Register RegistrationTags / Context: identifikačný balíček, identifikačné údaje, ORP, SORPPDF page: 282

IDNO

TERM

Număr de identificare de stat | State Identification Number

Moldova-specific state identification number used for legal entities and organisations in tax and digital-service contexts, including e-Factura taxpayer identification.

Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: IDNO, număr de identificare de stat, SFS, e-FacturaPDF page: 210

IDRAS

TERM

Integrated Domestic Revenue Administration System

TRA domestic-tax administration system used to support taxpayer registration, return filing, tax payment, objections and appeals, refunds, reliefs, exemptions and other domestic-tax services.

Relevance: Digital Tax Infrastructure, Taxpayer Services, Tax FilingTags / Context: IDRAS, Taxpayer Portal, TRA, return filing, tax paymentPDF page: 307

IE

TERM

Inscrição Estadual | State Registration

Brazilian state tax registration identifier used for ICMS taxpayers and state-level electronic fiscal-document contexts.

Relevance: Taxpayer Identification, Business IdentificationTags / Context: IE, state registration, ICMS, SEFAZPDF page: 67

IF

TERM

Identifiant Fiscal | Tax Identifier

Moroccan fiscal identifier used for taxpayer identification in DGI tax administration, SIMPL services, declarations, payments and tax-account procedures.

Relevance: Taxpayer Identification, Digital Tax Services, Tax AdministrationTags / Context: IF, Identifiant Fiscal, DGI, SIMPL, taxpayer identificationPDF page: 216

IFP

TERM

Invoice Fiscalisation Platform

MRA platform used for receiving, recording, monitoring and fiscalising transaction data submitted from an Electronic Billing System.

Relevance: e-Invoicing, Fiscalisation, Clearance PlatformTags / Context: IFP, Invoice Fiscalisation Platform, MRA, invoice fiscalisation, real-time reportingPDF page: 206

IFU

TERM

Identifiant financier unique | Unique Financial Identifier

Burkinabè taxpayer identification number assigned to users of the financial administration and used for tax registration, DGI taxpayer services and fiscal-document contexts.

Relevance: Taxpayer Identification, Digital Tax ServicesTags / Context: IFU, taxpayer identifier, DGI, verification IFU, taxpayer registrationPDF page: 71

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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.