IFU
TERMIdentifiant Fiscal Unique | Unique Taxpayer Identification Number
Beninese taxpayer identification number used in tax registration, DGI taxpayer services and access to fiscalisation or e-MECeF procedures.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
IGST
TERMIntegrated Goods and Services Tax
GST component charged on inter-state supplies and imports under India’s GST framework and reflected in GST invoice and return reporting.
IGV
TERMImpuesto General a las Ventas | General Sales Tax
Peru’s VAT-type tax, relevant to electronic invoices, sales receipts, tax credit, retention / perception documents and electronic tax reporting.
IKOF
TERMInterni kod obračuna fiskalizacije | Internal Fiscalisation Calculation Code
Internal fiscalisation calculation code generated by the taxpayer’s ENU or software and included in the fiscal invoice data for identification and verification.
IM
TERMInscrição Municipal | Municipal Registration
Brazilian municipal registration identifier used for municipal taxpayers and service-invoice contexts.
IMDA
TERMInfocomm Media Development Authority
Singapore digital-economy authority responsible for the nationwide e-invoicing initiative, InvoiceNow, Peppol adoption, Peppol Authority functions and accreditation of InvoiceNow-related providers.
Immatriculation fiscale
TERMFiscal Registration
Taxpayer-registration process through which a person or entity is identified by the tax administration and assigned a NIF.
Immatriculation fiscale en ligne
TERMImmatriculation fiscale en ligne | Online Tax Registration
Algerian online tax-registration service used for NIF-related taxpayer registration procedures.
Imprenta Autorizada
TERMAuthorised Printing Entity
SENIAT-authorised printing entity used for the preparation of printed fiscal-document formats and assignment or control of fiscal-document numbering under the traditional invoicing framework.
Imprenta Certificada
TERMCertified Print Shop
Taxpayer certified by SAR to provide print-shop services for fiscal receipts and complementary documents requested by clients.
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.