Interni akt
TERMInternal Act
Internal act adopted by the taxpayer to define invoice-numbering rules and the allocation of invoice numbers by business premises, electronic device and invoice issuer where required for fiscal verification.
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
Intervat
TERMIntervat
Belgian electronic VAT portal used for filing VAT declarations and related VAT submissions.
Inussuk-IT
TERMInussuk-IT
Greenlandic public IT organisation referenced for practical guidance and technical-format information for digital invoices submitted to public authorities.
Inutilização
TERMInutilização | Number Invalidation
Electronic fiscal-document procedure used to invalidate unused numbering ranges where numbering gaps occur.
Inventory
TERMInventory Data
EFRIS data category used for stock / inventory reporting and management within Uganda’s electronic fiscal receipting and invoicing environment.
Invoice / Facture
TERMInvoice / Facture
Document used to evidence a supply and support GST / HST timing, tax calculation and input tax credit documentation requirement.
Invoice Apportionment and Selection
TERMInvoice Apportionment and Selection
TaRMS VAT-return functionality allowing taxpayers to apportion and select fiscal tax invoices for claiming input tax in the applicable tax period.
Invoice Clearance
TERMInvoice Clearance
Process through which an invoice is validated, authorised, registered or cleared by a tax authority or authorised platform before or during issuance, exchange or legal effectiveness.
Invoice Data Reporting
TERMInvoice Data Reporting
Reporting of invoice data to a tax authority or authorised platform, either separately from or alongside the exchange of the invoice between trading parties.
Invoice Number Checker
TERMInvoice Number Checker on iTax
KRA verification function available through iTax for checking the validity of an electronic tax invoice by entering the invoice number.
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.