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

IRS

TERM

Internal Revenue Service

United States federal tax authority responsible for federal tax administration.
Relevance: Tax Authority, Federal Tax AdministrationTags / Context: IRS, Internal Revenue Service, federal tax, United StatesPDF page: 329

IRS

TERM

Inland Revenue Services

Inland Revenue Services established under the Tax Administration Act and responsible for operating the IRS System under the TIMS Regulations.
Relevance: Tax Authority, Fiscalisation, Tax AdministrationTags / Context: IRS, Inland Revenue Services, IRS System, TIMSPDF page: 267

IRS System

TERM

IRS Electronic Information System

Electronic information system operated by IRS to connect with EFDs, authenticate SDCs, receive, record, analyse and store fiscal data, manage secure elements and digital certificates, and enable verification of fiscal data.
Relevance: Fiscalisation, Digital Tax Infrastructure, Fiscal Data ControlTags / Context: IRS System, EFD, SDC, fiscal data, verificationPDF page: 268

IRSP

TERM

InvoiceNow-Ready Solution Provider

IMDA-accredited solution provider offering accounting, finance or ERP solutions connected to the InvoiceNow network through accredited Access Points.
Relevance: e-Invoicing, Solution Provider, AccreditationTags / Context: IRSP, InvoiceNow-Ready Solution Provider, IMDA, Access PointPDF page: 279

IS

TERM

Imposto Seletivo | Selective Tax

Brazilian selective tax introduced under the consumption-tax reform for relevant goods and services within the reformed indirect-tax framework.
Relevance: VAT / GST, e-Invoicing, Tax ReformTags / Context: IS, selective tax, reform, fiscal documentPDF page: 67

IS EFA

TERM

Informačný systém elektronickej fakturácie | Electronic Invoicing Information System

Slovak electronic-invoicing information-system concept associated with public-sector guaranteed electronic invoicing and earlier national e-invoicing implementation arrangements.
Relevance: e-Invoicing, Digital Tax Infrastructure, Public SectorTags / Context: IS EFA, informačný systém elektronickej fakturácie, zaručená elektronická fakturáciaPDF page: 282

ISDOC

TERM

Information System Document

Czech electronic invoice format used for structured electronic invoicing, including public-procurement e-invoicing and national e-invoice exchange practice.
Relevance: e-Invoicing, Document Format, InteroperabilityTags / Context: ISDOC, structured invoice, Czech e-invoice formatPDF page: 104

ISDOCX

TERM

Information System Document Package

Package format associated with ISDOC electronic invoicing, used for exchanging an ISDOC document together with related attachments.
Relevance: e-Invoicing, Document Format, InteroperabilityTags / Context: ISDOCX, invoice package, attachmentsPDF page: 104

ISFU

TERM

Informacijski sistem finančne uprave | Information System of the Financial Administration

FURS information system used for receiving, processing and responding to fiscal-verification messages submitted by taxpayers through the prescribed technical interface.
Relevance: Fiscalisation, Tax Authority System, Data ExchangeTags / Context: ISFU, Informacijski sistem finančne uprave, FURS, davčno potrjevanje računovPDF page: 285

ISPC

TERM

Imposto Simplificado para Pequenos Contribuintes | Simplified Tax for Small Taxpayers

Mozambique’s simplified tax regime for small taxpayers, relevant to the fiscal-machine framework and taxpayer segmentation in fiscal-control and invoice-data reporting contexts.
Relevance: Tax Regime, Small Taxpayers, FiscalisationTags / Context: ISPC, small taxpayers, máquinas fiscais, ATPDF page: 218

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.