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

NIF

TERM

Número de Identificação Fiscal | Tax Identification Number

Cabo Verde taxpayer identification number used in fiscal registration, e-Fatura adhesion, taxpayer authentication and electronic fiscal-document validation.
Relevance: Taxpayer Identification, Digital Tax ServicesTags / Context: NIF, taxpayer identifier, DNRE, e-Fatura, fiscal registerPDF page: 82

NIF

TERM

Numéro d’Identification Fiscale | Tax Identification Number

Chadian taxpayer identification number used for tax administration, taxpayer identification and FEN compliance information, including display obligations linked to the electronic invoicing system.
Relevance: Taxpayer Identification, Digital Tax ServicesTags / Context: NIF, taxpayer identifier, DGI, FEN, tax registrationPDF page: 83

NIF

TERM

Número de Identificación Fiscal | Tax Identification Number

Spanish tax identification number used to identify taxpayers dealing with AEAT, VAT registration, invoices, tax returns and electronic tax services.
Relevance: Taxpayer Identifier, VAT, Digital Tax ServicesTags / Context: NIF, identificación fiscal, AEAT, facturaPDF page: 293

NIF

TERM

Numéro d’Identification Fiscale | Tax Identification Number

Malagasy tax identification number used for taxpayer identification in tax administration and digital tax-service environments.
Relevance: Taxpayer Identification, Digital Tax Services, ComplianceTags / Context: NIF, Numéro d’Identification Fiscale, DGI, NIFONLINE, HetraOnlinePDF page: 195

NIF

TERM

Numéro d’Identification Fiscale | Tax Identification Number

Malian fiscal identification number used for taxpayer registration, taxpayer verification and DGI online tax-service access.
Relevance: Taxpayer Identification, Digital Tax Services, ComplianceTags / Context: NIF, Numéro d’Identification Fiscale, DGI, taxpayer verificationPDF page: 202

NIF / Numéro Impôt

TERM

Numéro d’Identification Fiscale | Tax Identification Number

Congolese taxpayer identification number used for tax registration, taxpayer identification and Facture Normalisée content, including seller or customer identification where applicable.
Relevance: Taxpayer Identification, Fiscalisation, e-InvoicingTags / Context: NIF, Numéro Impôt, taxpayer ID, DGI, Facture NormaliséePDF page: 107

NIF-IVA

TERM

Número de Identificación Fiscal a efectos del IVA | VAT Identification Number

Spanish VAT identification number for EU VAT purposes, formed by adding the prefix ES to the Spanish NIF where the taxpayer is registered for intra-Community VAT operations.
Relevance: VAT, Taxpayer Identifier, EU VATTags / Context: NIF-IVA, ES NIF, ROI, operaciones intracomunitariasPDF page: 293

NIFONLINE

TERM

Online Tax Identification Number Service

DGI online service used for taxpayer registration and online procedures relating to the Numéro d’Identification Fiscale.
Relevance: Taxpayer Identification, Digital Tax Services, RegistrationTags / Context: NIFONLINE, NIF, DGI, taxpayer registration, online identificationPDF page: 195

NIK

TERM

Nomor Induk Kependudukan | Population Identification Number

Indonesian population identification number used in DJP taxpayer-identification and NPWP/NIK matching processes.
Relevance: Tax Identification, Digital Tax ServicesTags / Context: NIK, NPWP/NIK, taxpayer identification, DJPPDF page: 157

NIM

TERM

Numéro d’Identification de la Machine | Machine Identification Number

Machine identification number associated with the certified electronic invoicing machine and used together with the Code SECeF/DGI for invoice identification and verification.
Relevance: Fiscalisation, Device Identification, Document VerificationTags / Context: NIM, numéro d’identification de la machine, SECeF, Facture Certifiée, DGIPDF page: 226

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.