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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

Invoice Reference Number

TERM

Invoice Reference Number

Reference number assigned to an electronic invoice or invoice-registration event for tracking, validation or compliance purposes.

Relevance: e-Invoicing, Identification, Tax ControlTags / Context: IRN, invoice reference number, invoice ID, reference codePDF page: 22

InvoiceID

TERM

Invoice Identification Number

EFRIS invoice identifier used together with other fiscal-document validation fields in the electronic invoice / fiscal-document environment.

Relevance: e-Invoicing, Invoice Identifier, VerificationTags / Context: InvoiceID, invoice identifier, EFRIS, FDNPDF page: 321

InvoiceNow

TERM

InvoiceNow

Singapore nationwide e-invoicing network that enables businesses to send and receive structured electronic invoices directly through accounting or finance systems using the Peppol framework.

Relevance: e-Invoicing, Digital InfrastructureTags / Context: InvoiceNow, Peppol, e-invoice, Singapore e-invoicing networkPDF page: 279

IPA

TERM

Indice dei domicili digitali della Pubblica Amministrazione e dei Gestori di Pubblici Servizi | Index of Digital Addresses of Public Administration and Public Service Managers

Italian public-administration index used in B2G electronic invoicing context to identify public offices and their electronic invoicing routing information.

Relevance: B2G e-Invoicing, Public Administration, Routing DataTags / Context: IPA, Indice PA, Codice Univoco Ufficio, B2G invoicingPDF page: 163

IPI

TERM

Imposto sobre Produtos Industrializados | Tax on Industrialised Products

Brazilian federal tax associated with industrialised products and reflected in relevant fiscal-document fields during the tax-reform transition period.

Relevance: VAT / GST, e-Invoicing, Tax ReformTags / Context: IPI, federal tax, NF-e, tax reformPDF page: 67

IRAS

TERM

Inland Revenue Authority of Singapore

Singapore tax authority responsible for GST administration, GST registration, GST returns, GST compliance services, myTax Portal tax transactions and the GST InvoiceNow Requirement.

Relevance: Tax Authority, GST, e-Invoicing, Digital Tax ServicesTags / Context: IRAS, GST, myTax Portal, GST InvoiceNow RequirementPDF page: 279

IRBM

TERM

Inland Revenue Board of Malaysia | Lembaga Hasil Dalam Negeri Malaysia

English acronym used for Malaysia’s tax authority in official English-language e-Invoice guidance and MyInvois validation material.

Relevance: Tax Authority, e-Invoicing, Digital Tax ServicesTags / Context: IRBM, Inland Revenue Board of Malaysia, LHDN, HASiL, MyInvoisPDF page: 199

IRBM Unique Identifier Number

TERM

IRBM Unique Identifier Number

Unique identifier assigned by IRBM to each e-Invoice after successful validation through the MyInvois System.

Relevance: e-Invoicing, Invoice Identifier, ValidationTags / Context: IRBM Unique Identifier Number, validated e-Invoice, MyInvois, IRBMPDF page: 199

IRC

TERM

Internal Revenue Commission

Papua New Guinea tax authority responsible for tax administration, GST administration, myIRC services and operation of the GST Monitoring System.

Relevance: Tax Authority, GST, Fiscalisation, Digital Tax ServicesTags / Context: IRC, Internal Revenue Commission, GST, GMS, myIRCPDF page: 240

IRC’s system

TERM

IRC Electronic Information System

Electronic information system operated by IRC to connect with EFDs, authenticate SDCs, receive, record, analyse, store and verify fiscal data, manage secure elements, digital certificates and digital signatures, and enable taxpayer and customer verification.

Relevance: Fiscalisation, Digital Tax Infrastructure, Fiscal Data VerificationTags / Context: IRC’s system, electronic information system, EFD, SDC, fiscal dataPDF page: 240

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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.