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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
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Global Fiscalisation Terminology Reference
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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)
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

Search the reference

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

NIM

TERM

Numéro d’identification de la MECeF | MECeF Identification Number

Unique identification number of the MECeF machine included among the DGI security elements of a Facture Normalisée and used for invoice verification.
Relevance: Fiscalisation, Device Identification, Document VerificationTags / Context: NIM, numéro d’identification de la MECeF, MECeF, DGI, Facture NormaliséePDF page: 57

NIN

TERM

National Identification Number

Ugandan individual identification number used in taxpayer or customer identification contexts where EFRIS or URA processes require personal identification.
Relevance: Taxpayer Identifier, Individual Identification, Digital Tax ServicesTags / Context: NIN, National Identification Number, URA, EFRISPDF page: 322

NIP

TERM

Numer Identyfikacji Podatkowej | Tax Identification Number

Polish tax identification number used for taxpayer identification in tax administration, structured invoices, KSeF authorisation contexts and business documentation.
Relevance: Tax Identification, e-Invoicing, Tax AdministrationTags / Context: NIP, Numer Identyfikacji Podatkowej, KSeF, taxpayer identificationPDF page: 249

NIPC

TERM

Número de Identificação de Pessoa Coletiva | Legal Entity Identification Number

Portuguese legal-entity identification number used for companies and other collective persons in tax, invoicing and business-identification contexts.
Relevance: Business Identification, Tax Identification, Invoice ReportingTags / Context: NIPC, Número de Identificação de Pessoa Coletiva, legal entity, AT, invoice reportingPDF page: 252

NIS

TERM

Numéro d’Identification Statistique | Statistical Identification Number

Algerian statistical identification number used for business identification and statistical classification.
Relevance: Business Identification, Statistical IdentificationTags / Context: statistical identifier, business registrationPDF page: 32

NIT

TERM

Número de Identificación Tributaria | Tax Identification Number

Colombian tax identification number used to identify taxpayers and registered entities for tax, invoicing and administrative purposes.
Relevance: Taxpayer IdentificationTags / Context: tax ID, taxpayer identification, invoicingPDF page: 91

NIT

TERM

Número de Identificación Tributaria | Tax Identification Number

Guatemalan tax identification number used for taxpayer identification in SAT systems, DTE issuance, verification and tax procedures.
Relevance: Tax Identification, e-Invoicing, VATTags / Context: NIT, taxpayer ID, tax identification number, SATPDF page: 143

NIT

TERM

Número de Identificación Tributaria | Tax Identification Number

Taxpayer identification number used in Salvadoran tax administration and electronic tax-document processes.
Relevance: Taxpayer Identification, e-InvoicingTags / Context: NIT, taxpayer identification, DTE, Ministry of FinancePDF page: 117

NIT

TERM

Número de Identificación Tributaria | Tax Identification Number

Bolivian tax identification number used to identify taxpayers in tax administration, invoice issuance and online billing processes.
Relevance: Taxpayer Identification, InvoicingTags / Context: NIT, taxpayer identifier, billing, invoice data, SIATPDF page: 60

NITDA

TERM

National Information Technology Development Agency

Nigerian digital-technology regulator responsible for technical-regulatory governance of the e-invoicing ecosystem, including accreditation, technical oversight, standards and compliance for Access Point Providers and System Integrators.
Relevance: e-Invoicing, Digital Regulation, Technical GovernanceTags / Context: NITDA, National Information Technology Development Agency, APP, System Integrator, e-invoicing guidelinePDF page: 229
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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.