IVA
TERMImposto sobre o Valor Acrescentado | Value Added Tax
Portuguese local VAT acronym used in AT tax administration, invoicing, SAF-T (PT), e-Fatura and VAT reporting contexts.
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
IVA
TERMImposta sul Valore Aggiunto | Value Added Tax
Italian VAT applied to taxable supplies and reflected in invoice, receipt, reporting and fiscalisation records.
IVA
TERMImposto sobre o Valor Acrescentado | Value Added Tax
Cabo Verdean VAT term used in tax administration, invoice content, electronic fiscal-document processing and e-Fatura compliance.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Ecuadorian value added tax applied to the transfer of goods, importation of goods and provision of services, with applicable rates including 0%, 13% and 5% for construction materials under the current SRI VAT framework.
IVA
TERMImpuesto sobre el Valor Añadido | Value Added Tax
Spanish VAT administered by AEAT for common-territory taxpayers, with VAT filing, reporting, invoicing and tax-identification obligations handled through AEAT systems.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Chilean value-added tax applied to taxable supplies of goods and services under the VAT framework.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Guatemalan VAT acronym used in SAT systems, FEL-related documents, VAT exemption certificates, VAT schedules and VAT reporting procedures.
IVA
TERMImpuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios | Tax on the Transfer of Movable Goods and the Provision of Services
Salvadoran value added tax framework reflected in DTE issuance, fiscal-credit documentation, VAT declarations, withholdings and related tax-control processes.
IVA
TERMImpuesto al Valor Agregado | Value Added Tax
Bolivian value-added tax term used in tax administration, invoice content, fiscal documents and VAT reporting.
Jahresbeleg
TERMJahresbeleg | Annual Receipt
Austrian year-end receipt generated from the cash register and checked for RKSV annual verification purposes.
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.