Item Classification Codes
TERMSmart Invoice Item Classification Codes
ZRA-managed classification codes used in Smart Invoice item and stock-data management for categorising products or services in electronic invoice and stock records.
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
IUD
TERMIdentificador Único do Documento | Unique Document Identifier
Unique identifier assigned to electronic fiscal documents in Cabo Verde’s e-Fatura framework and used to support document visualisation, confirmation and verification, including through QR-code representation.
IVA
TERMImpuesto sobre las Ventas | Value Added Tax
Colombian value added tax applied to taxable transactions and reflected in sales invoices, electronic invoices and applicable equivalent documents.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Paraguay’s value added tax, relevant to DTE issuance, VAT debit / credit support, invoice content and tax compliance.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Uruguayan VAT term used in DGI tax administration, VAT compliance, CFE documentation and the mandatory incorporation of VAT taxpayers into the electronic-invoicing regime.
IVA
TERMImposto sobre o Valor Acrescentado | Value Added Tax
Angolan VAT term used in AGT tax administration, VAT declarations, invoice content, fiscal-document control and electronic-invoicing compliance.
IVA
TERMImpuesto sobre el Valor Agregado | Value Added Tax
Costa Rican value-added tax applied to in-scope supplies of goods and services under the VAT framework.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Argentine value-added tax term used in tax administration, invoice classification, VAT calculation and electronic-comprobante content.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Venezuelan VAT term used in SENIAT tax administration, VAT declarations, fiscal documents, invoice content, tax-credit support and fiscal-document compliance.
IVA
TERMImposto sobre o Valor Acrescentado | Value Added Tax
Mozambique’s value added tax, relevant to invoicing, fiscal-machine obligations, invoice-data reporting and fiscal-document control.
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.