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

Logiciel de caisse sécurisé

TERM

Secure Cash-Register Software

French cash-register software satisfying the legal requirements for inalterability, security, conservation and archiving of recorded data.
Relevance: Fiscalisation, Cash-Register Software, VAT ControlTags / Context: logiciel de caisse sécurisé, TVA, Article 286 CGIPDF page: 127

Logiciel de facturation interfacé

TERM

Interfaced Invoicing Software

Enterprise invoicing software connected to the FNE platform through the API for issuing electronic standardised invoices.
Relevance: e-Invoicing, System Integration, Taxpayer SoftwareTags / Context: logiciel de facturation, API, interfaçage, FNEPDF page: 166

Logotipo Fiscal

TERM

Fiscal Logo

Fiscal logo printed on fiscal-machine invoices together with the fiscal-machine registration number as part of the fiscal-document identification structure.
Relevance: Fiscalisation, Receipt Content, Device ControlTags / Context: logotipo fiscal, máquina fiscal, factura fiscal, SENIATPDF page: 338

Long Allocation Number

TERM

Long Allocation Number

Full allocation number used in Israel Invoices API and retrieval contexts before use of the rightmost nine digits for invoice display and reporting purposes.
Relevance: Invoice Control, Invoice Identifier, APITags / Context: long allocation number, Israel Invoices APIPDF page: 160

Lotteria degli scontrini

TERM

Receipt Lottery

Italian receipt-lottery programme linked to retail transactions documented through commercial documents.
Relevance: Retail Fiscalisation, Consumer Incentive, Receipt LotteryTags / Context: lotteria degli scontrini, codice lotteria, RT, documento commercialePDF page: 164

LROE

TERM

Libro Registro de Operaciones Económicas | Register Book of Economic Operations

Bizkaia electronic record book used through the provincial electronic headquarters to record income, issued invoices, expenses, received invoices and other tax-relevant economic operations.
Relevance: Regional e-Reporting, Fiscalisation, Tax RecordsTags / Context: LROE, Libro Registro de Operaciones Económicas, Batuz, BizkaiaPDF page: 293

LuxTrust

TERM

LuxTrust

Luxembourg digital trust and authentication service used for secure access to government electronic services, including eTVA access through professional certificates.
Relevance: Digital Identity, Authentication, Taxpayer AccessTags / Context: LuxTrust, LuxTrust Pro certificate, eTVA, MyGuichet.lu, secure accessPDF page: 194

M2M bizonylatbeküldési szolgáltatás

TERM

Machine-to-Machine Document-Submission Service

NAV machine-to-machine service that allows software-created client programs to communicate with NAV servers and submit document data through an M2M channel.
Relevance: VAT Reporting, e-Reporting, API IntegrationTags / Context: M2M, bizonylatbeküldés, eÁFA, NAV APIPDF page: 150

MA

TERM

Memoria de Auditoría | Audit Memory

Audit memory of a Venezuelan fiscal machine used to store records of documents issued by the fiscal machine for auditability, document reproduction and fiscal control.
Relevance: Fiscalisation, Fiscal Machine, Audit TrailTags / Context: MA, memoria de auditoría, audit memory, máquina fiscalPDF page: 338

Mã của cơ quan thuế

TERM

Tax Authority Code

Code issued by the Vietnamese tax authority for electronic invoices with tax-authority code and displayed on the electronic invoice.
Relevance: e-Invoicing, Invoice Code, Tax Authority ClearanceTags / Context: mã của cơ quan thuế, hóa đơn điện tử có mã, Cục ThuếPDF page: 341

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.