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

IRD

TERM

Inland Revenue / Te Tari Taake | Inland Revenue

New Zealand tax authority responsible for tax administration, GST administration, myIR, taxpayer services, digital tax services and GST documentation rules.
Relevance: Tax Authority, GST, Digital Tax ServicesTags / Context: IRD, Inland Revenue, Te Tari Taake, myIR, GSTPDF page: 224

IRD

TERM

Inland Revenue Department

Sri Lankan tax authority responsible for tax administration, VAT, taxpayer registration, RAMIS, e-Services, SVAT administration, VAT returns and the VAT invoice-data integration initiative.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: IRD, Inland Revenue Department, VAT, RAMIS, e-ServicesPDF page: 295

IRD number

TERM

Inland Revenue Number

New Zealand tax identification number issued by Inland Revenue and used for taxpayer identification, tax administration and digital tax-service interactions.
Relevance: Tax Identification, Digital Tax Services, Tax AdministrationTags / Context: IRD number, Inland Revenue number, taxpayer identifier, myIRPDF page: 224

IRD PIN

TERM

Personal Identification Number

Personal identification number used with the taxpayer’s TIN or tax reference access details for authentication in IRD e-Services.
Relevance: Digital Tax Services, Authentication, Taxpayer AccessTags / Context: IRD PIN, PIN, TIN, e-ServicesPDF page: 295

IRIS

TERM

Integrated Revenue Information System

FBR online tax-service environment used for taxpayer registration, return filing, payments and digital tax-administration functions.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: IRIS, FBR, taxpayer portal, return filingPDF page: 236

IRIS Belize

TERM

Integrated Revenue Information System Belize

Belize Tax Service online taxpayer portal used for tax-account management, online registration, return filing, payment and taxpayer interaction with the tax authority.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: IRIS Belize, tax portal, online filing, online payment, taxpayer servicesPDF page: 56

IRN

TERM

Invoice Registration Number

Registration number generated by the IFP for each transaction after fiscalisation and recorded by the EBS in the taxpayer’s invoicing system; the IRN is not printed on the invoice issued to the customer.
Relevance: e-Invoicing, Fiscalisation, Invoice IdentifierTags / Context: IRN, Invoice Registration Number, IFP, fiscalised invoice, MRAPDF page: 206

IRN

TERM

Invoice Reference Number

Unique reference number generated by the e-invoice system for a reported invoice, credit note or debit note after validation by an IRP.
Relevance: e-Invoicing, Invoice Identifier, ValidationTags / Context: IRN, Invoice Reference Number, hash, e-invoice identifierPDF page: 155

IRN

TERM

Invoice Reference Number

Unique invoice identifier assigned to an electronic invoice by the MBS system and used for invoice tracking, validation and verification.
Relevance: e-Invoicing, Invoice Identifier, ValidationTags / Context: IRN, Invoice Reference Number, MBS, invoice validation, signed invoicePDF page: 229

IRP

TERM

Invoice Registration Portal

Government-notified portal where prescribed invoice particulars are reported by notified taxpayers and where IRN, signed e-invoice data and signed QR code are generated or returned.
Relevance: e-Invoicing, Validation, Digital Tax InfrastructureTags / Context: IRP, Invoice Registration Portal, e-invoice portal, validationPDF page: 155

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.