ISS / ISSQN
TERMImposto sobre Serviços de Qualquer Natureza | Tax on Services of Any Nature
Brazilian municipal tax associated with service invoicing and NFS-e.
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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2,867 terms
ISTD
TERMوالمبيعات الدخل ضريبة دائرة | Income and Sales Tax Department
Jordanian tax authority responsible for income tax, sales tax, taxpayer services and operation of the national electronic invoicing and billing system.
ISU
TERMIdentifikator sustava u fiskalizaciji | Fiscalisation System Identifier
Fiscalisation system identifier used in Croatian fiscal receipt verification together with JIR, ZKI and receipt data.
ISV
TERMImpuesto Sobre Ventas | Sales Tax
Honduran sales tax administered by SAR and applied to sales in the national territory, including importation and sale of goods and services under the ISV framework.
IT-Planungsrat
TERMIT Planning Council
German federal-state IT planning body on whose behalf KoSIT maintains public-sector IT standards and interoperability projects, including XRechnung-related standardisation.
ITA
TERMIsrael Tax Authority
English acronym used for the Israeli tax authority responsible for VAT administration, invoice-allocation services, taxpayer services and digital tax infrastructure.
ITAS
TERMIntegrated Tax Administration System
NRA integrated tax-administration platform used for online taxpayer services, including registration, return filing and payment processes.
ITAS
TERMIntegrated Tax Administration System
Malawi’s integrated tax-administration system, branded through Msonkho Online, used for taxpayer registration, filing, payment, account management and digital taxpayer services.
ITBIS
TERMImpuesto sobre Transferencias de Bienes Industrializados y Servicios | Tax on Transfers of Industrialised Goods and Services
Dominican VAT-equivalent indirect tax applied to taxable transfers of industrialised goods and services and reflected in fiscal receipts and electronic invoicing content where applicable.
ITBMS
TERMImpuesto de Transferencia de Bienes Corporales Muebles y la Prestación de Servicios | Tax on the Transfer of Movable Tangible Goods and the Provision of Services
Panama’s VAT-type indirect tax, relevant to invoice content, fiscal documents, electronic invoicing and tax compliance.
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.