Leitweg-ID
TERMBuyer Reference / Routing ID
German public-sector e-invoicing routing identifier used to address an electronic invoice to the correct public-sector recipient.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Lekuka
TERME-Invoicing System
RSL’s national e-invoicing platform used to support invoice reporting, VAT-return processes, transaction visibility and VAT-compliance modernisation.
Lesotho Tax Modernization Project
TERMLesotho Tax Modernization Project
Tax-modernisation project under which Lesotho’s VAT e-invoicing and e-filing solution was developed and implemented to improve VAT collection, VAT-return processing and digital revenue administration.
Less Detailed VAT Invoice
TERMSimplified VAT Invoice / Less Detailed VAT Invoice
UK VAT invoice category permitted for retail supplies of £250 including VAT or less, subject to HMRC conditions and required particulars.
LGMA
TERMLocal Government Management Agency
Irish local-government body referenced in the eInvoicing Framework context as providing co-ordinating body facilities for local and regional authorities.
LHDN
TERMLembaga Hasil Dalam Negeri Malaysia | Inland Revenue Board of Malaysia
Malaysian tax authority responsible for direct tax administration and operation of the MyInvois e-Invoice validation infrastructure.
Libretto di dotazione informatico
TERMElectronic Equipment Booklet
Electronic record associated with an RT that contains device identification, activation, operation and service information in the telematic recorder framework.
Libro de Control de Reparación y Mantenimiento
TERMRepair and Maintenance Control Book
Control book associated with Venezuelan fiscal machines, used to record repair, maintenance and technical interventions by authorised service providers.
Libro de control y mantenimiento
TERMControl and Maintenance Book
Mandatory book kept with fiscal equipment at the business premises for recording control and maintenance information related to the fiscal equipment.
Libro Electrónico Tributario
TERMElectronic Tax Book
SAT system for VAT-affiliated taxpayers that facilitates recording of tax documents in the purchase and sales books established under the applicable tax rules.
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.