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

Inscripción al Régimen de Facturación

TERM

Registration in the Invoicing Regime

SAR online procedure for registering in the Honduran fiscal-document invoicing regime through the Oficina Virtual environment.
Relevance: Fiscal Documents, Taxpayer Registration, Digital Tax ServicesTags / Context: inscripción, Régimen de Facturación, Oficina Virtual, OVI, SARPDF page: 147

INSEE

TERM

Institut national de la statistique et des études économiques | National Institute of Statistics and Economic Studies

French national statistics institute responsible for business-register identifiers including the SIRENE register and SIREN / SIRET identification context.
Relevance: Business Identification, Public Register, Tax AdministrationTags / Context: INSEE, SIRENE, SIREN, SIRET, NICPDF page: 127

Inspectie der Belastingen

TERM

Tax Inspectorate

Curaçao tax-inspection authority involved in tax administration, taxpayer compliance and enforcement of fiscal obligations.
Relevance: Tax Authority, Compliance, FiscalisationTags / Context: Inspectie der Belastingen, tax inspectorate, compliancePDF page: 99

Instalimi i PEF / Инсталација ФЕО

TERM

Installation of Fiscal Electronic Equipment

Installation process for approved fiscal electronic equipment or fiscal systems before fiscal-coupon issuance begins at the taxpayer’s location.
Relevance: Fiscalisation, Device Lifecycle, RegistrationTags / Context: installation, PEF, fiscal device, ATKPDF page: 179

Integrated Person

TERM

Integrated Person

Registered person required to issue supplies through integrated outlets, POS, ERP, electronic invoicing software or electronic invoice issuing machines connected to FBR’s Computerized System.
Relevance: Fiscalisation, Taxpayer Category, POS IntegrationTags / Context: integrated person, FBR integration, electronic invoicing, POSPDF page: 236

Integrated with FBR

TERM

Integrated with FBR

Signboard or compliance marking required at notified outlets, points of sale or electronic invoicing machines, showing FBR’s official logo and the relevant software or POS registration number.
Relevance: Fiscalisation, Compliance Marking, POS IntegrationTags / Context: Integrated with FBR, FBR logo, software registration number, POSPDF page: 236

Intégrateurs et éditeurs

TERM

Integrators and Software Publishers

Approved partner category for integration and software-publishing actors supporting FNE system interfacing.
Relevance: e-Invoicing, Fiscalisation, Integration PartnersTags / Context: intégrateurs, éditeurs, API FNE, partenaires agréésPDF page: 166

Internal Data

TERM

CU Invoice Internal Data

Internal control data generated in the OSCU / VSCU electronic tax-invoice process and included as part of the invoice verification and integrity information.
Relevance: e-Invoicing, Fiscalisation, Data IntegrityTags / Context: internal data, CU invoice, OSCU, VSCUPDF page: 177

Internal ID

TERM

الداخلي المعرف | Internal Identifier

Internal item identifier used by the taxpayer and mapped within the ETA coding framework for goods and services.
Relevance: e-Invoicing, eReceipt, Product ClassificationTags / Context: internal ID, item code, taxpayer code, ETAPDF page: 114

İnternet Vergi İdarəsi

TERM

İnternet Vergi İdarəsi | Internet Tax Administration

Azerbaijani online tax-administration environment used for electronic tax services, including electronic qaimə-faktura functions.
Relevance: Digital Tax Infrastructure, e-Invoicing, Taxpayer ServicesTags / Context: Internet Tax Administration, e-taxes, taxpayer services, e-invoice submissionPDF page: 46

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.