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

Jibaya

TERM

Jibaya

Tunisian tax-service portal used by taxpayers and professionals to declare income, manage tax obligations, access télé-liquidation services and consult tax documentation.
Relevance: Digital Tax Services, Taxpayer Portal, Tax FilingTags / Context: Jibaya, déclaration fiscale, téléliquidation, espace professionnelPDF page: 314

JIBAYA’TIC

TERM

Système d'information fiscal JIBAYATIC | JIBAYA’TIC Tax Information System

Algerian fiscal information system and digital-service environment used for remote tax procedures intended to facilitate tax compliance.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: tax information system, remote tax procedures, taxpayer servicesPDF page: 32

JIKR

TERM

Jedinstveni identifikacioni kod računa | Unique Invoice Identification Code

Unique invoice identification code returned by the Tax Administration fiscal service after successful fiscalisation of an invoice.
Relevance: Fiscalisation, Invoice Identifier, Real-Time ValidationTags / Context: JIKR, Jedinstveni identifikacioni kod računa, fiscal invoice, fiscal servicePDF page: 214

Jinius

TERM

Jinius Platform

Cyprus digital platform referenced in the public-sector e-invoicing operating environment for electronic invoice submission, delivery and processing workflows.
Relevance: e-Invoicing, Digital Platform, B2GTags / Context: Jinius, e-invoicing platform, public-sector invoicingPDF page: 101

JIR

TERM

Jedinstveni identifikator računa | Unique Receipt Identifier

Unique identifier returned by the Tax Administration after successful fiscalisation of receipt data in the B2C final consumption fiscalisation process.
Relevance: Fiscalisation, Document ControlTags / Context: unique receipt identifier, fiscalisation, Tax AdministrationPDF page: 97

JKP

TERM

Jasa Kena Pajak | Taxable Services

Indonesian VAT-law term for taxable services supplied by a PKP and documented through the PPN and Faktur Pajak framework where applicable.
Relevance: VAT, Taxable Supply, Tax InvoiceTags / Context: JKP, Jasa Kena Pajak, PKP, PPNPDF page: 156

JoFotara

TERM

Jordanian National Electronic Invoicing System

Common system name used for Jordan’s national electronic invoicing and billing platform operated under the Income and Sales Tax Department environment.
Relevance: e-Invoicing, Digital Tax Services, National PlatformTags / Context: JoFotara, Jofotara, نظام اإللكتروني الوطني الفوترةPDF page: 171

JP BIS Invoice for Non-tax Registered Businesses

TERM

Japanese BIS Invoice for Non-tax Registered Businesses

Japan-specific Peppol / JP PINT-related invoice specification for non-tax registered businesses in Japan’s electronic invoicing environment.
Relevance: e-Invoicing, JP PINT, Peppol SpecificationTags / Context: JP BIS Invoice for Non-tax Registered Businesses, JP PINT, non-tax registered businessPDF page: 169

JP BIS Self Billing Invoice

TERM

Japanese BIS Self Billing Invoice

Japan-specific Peppol / JP PINT-related self-billing invoice specification used in Japan’s electronic invoicing environment.
Relevance: e-Invoicing, JP PINT, Peppol SpecificationTags / Context: JP BIS Self Billing Invoice, self-billing, JP PINTPDF page: 169

JP PINT

TERM

Japanese Standard Specification for Peppol e-Invoices

Japan’s Peppol-aligned electronic-invoice specification managed by the Digital Agency as Japan Peppol Authority.
Relevance: e-Invoicing, Digital Invoice Standard, PeppolTags / Context: JP PINT, Japan Peppol Authority, Digital Agency, PeppolPDF page: 169

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.