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

NemHandelsRegister

TERM

Common Public NemHandel Register

Public recipient register in which Greenlandic public authorities must be registered as recipients of digital invoices.
Relevance: e-Invoicing, Recipient Register, B2GTags / Context: NemHandelsRegister, NemHandel, recipient registration, invoice routingPDF page: 141

NEN

TERM

Národní elektronický nástroj | National Electronic Tool

Czech national electronic public-procurement platform used by public contracting authorities for public-procurement processes and relevant B2G e-invoicing exchange.
Relevance: e-Invoicing, Digital Platform, Public ProcurementTags / Context: NEN, public procurement, e-invoice exchangePDF page: 104

NEQ

TERM

Numéro d’entreprise du Québec | Québec Enterprise Number

Québec enterprise identifier assigned to enterprises registered in the Québec enterprise register and used in Québec administrative and tax-related contexts.
Relevance: Business Identification, Taxpayer IdentificationTags / Context: NEQ, Québec enterprise number, Revenu Québec, enterprise registerPDF page: 80

NF-e

TERM

Nota Fiscal Eletrônica | Electronic Fiscal Invoice

Brazilian electronic fiscal invoice generally used for goods transactions and authorised through the relevant tax-authority infrastructure before legal fiscal use.
Relevance: e-Invoicing, Fiscalisation, Document TypeTags / Context: NF-e, goods invoice, XML, authorisation, SEFAZPDF page: 67

NF3-e

TERM

Nota Fiscal de Energia Elétrica Eletrônica | Electronic Electricity Invoice

Brazilian electronic fiscal document used for electricity supply invoicing.
Relevance: e-Invoicing, Document TypeTags / Context: NF3-e, electricity invoice, utilities, DF-ePDF page: 68

NFC-e

TERM

Nota Fiscal de Consumidor Eletrônica | Electronic Consumer Fiscal Invoice

Brazilian electronic fiscal document used for retail consumer transactions, replacing or complementing consumer-facing fiscal receipt models in participating states.
Relevance: Fiscalisation, e-Invoicing, Document TypeTags / Context: NFC-e, retail, consumer invoice, electronic fiscal documentPDF page: 67

NFCom

TERM

Nota Fiscal Fatura de Serviços de Comunicação Eletrônica | Electronic Communication Services Invoice

Brazilian electronic fiscal document used for communication and telecommunications services invoicing.
Relevance: e-Invoicing, Document TypeTags / Context: NFCom, communications, telecommunications, services invoicePDF page: 67

NFS-e

TERM

Nota Fiscal de Serviços Eletrônica | Electronic Service Invoice

Brazilian electronic service invoice used for service transactions, historically managed at municipal level and now also supported by the national NFS-e environment.
Relevance: e-Invoicing, Document Type, Municipal TaxTags / Context: NFS-e, services, municipal tax, national NFS-e, service invoicePDF page: 68

NHIL

TERM

National Health Insurance Levy

Ghanaian levy included in VAT-component calculations and reflected in E-VAT invoice and transaction calculation structures.
Relevance: VAT, e-Invoicing, Tax CalculationTags / Context: NHIL, National Health Insurance Levy, VAT components, E-VATPDF page: 136

NHS e-Invoicing

TERM

NHS Electronic Invoicing

UK NHS supplier e-invoicing environment requiring supplier invoices to be submitted electronically through PEPPOL-compliant exchange arrangements.
Relevance: e-Invoicing, Public Procurement, Healthcare ProcurementTags / Context: NHS e-invoicing, PEPPOL, B2G, supplier invoicePDF page: 327

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.