NAV-I
TERMNAV Information System
NAV-operated information system and machine-interface environment used for communication between e-pénztárgépek, the Nyugtatár and NAV systems.
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
NCALayer
TERMNational Certification Authority Layer
Local software layer used to support electronic digital signature operations with NCA RK certificates in Kazakhstan digital public-service and tax-service environments.
NCC
TERMNuméro de Compte Contribuable | Taxpayer Account Number
Côte d’Ivoire taxpayer account number used for taxpayer identification and FNE platform access or verification.
NCE
TERMNota de Crédito Eletrónica | Electronic Credit Note
Cabo Verde electronic credit-note document type supported within the e-Fatura electronic fiscal-document framework.
NCF
TERMNúmero de Comprobante Fiscal | Fiscal Receipt Number
Fiscal receipt number used in the Dominican fiscal receipt framework, with e-NCF used for electronic fiscal receipts.
NDE
TERMNota de Débito Eletrónica | Electronic Debit Note
Cabo Verde electronic debit-note document type supported within the e-Fatura electronic fiscal-document framework.
Near Real-Time Reporting
TERMNear Real-Time Reporting
Reporting model in which transaction, invoice or receipt data is transmitted shortly after issuance or processing, within a defined legal or technical timeframe.
NemHandel
TERMEasyTrade / Danish e-Business Document Exchange Infrastructure
Danish national digital infrastructure used for structured electronic business-document exchange between businesses and public authorities, including B2G e-invoicing.
NemHandel
TERMDigital Business Infrastructure
Digital business infrastructure used in the public-sector invoice process through recipient registration, routing and supplier invoice-submission tools.
NemHandel Fakturablanket
TERMNemHandel Invoice Form
Supplier-support form used where a supplier submits an invoice through the NemHandel route instead of generating the structured invoice directly from its own system.
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.