B2C
TERMBusiness-to-Consumer
Transaction, invoice, receipt or reporting context involving supplies from businesses to consumers.
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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2,867 terms
B2G
TERMBusiness-to-Government
Transaction, invoice or reporting context involving supplies from businesses to public-sector buyers or government bodies.
Bảng tổng hợp dữ liệu hóa đơn điện tử
TERMSummary Table of Electronic Invoice Data
Vietnamese electronic invoice data-summary report used for transmitting grouped electronic invoice data to the tax authority in cases where invoice data is reported through summary-table mechanisms.
BAS
TERMBusiness Activity Statement
Australian periodic statement used by businesses to report and pay obligations such as GST, PAYG withholding and other business tax amounts.
Batuz
TERMBatuz
Bizkaia tax-control and taxpayer-assistance model combining TicketBAI guaranteeing billing software, LROE and draft tax-assistance measures.
BCCR
TERMBanco Central de Costa Rica | Central Bank of Costa Rica
Costa Rican central bank involved, together with the Ministry of Finance, in making available the CAByS Catalogue of Goods and Services used in electronic tax-document classification.
Belastingdienst
TERMNetherlands Tax Administration
Dutch tax authority responsible for tax administration, VAT administration, taxpayer services, business tax portals and digital tax-service environments.
Belastingdienst Curaçao
TERMTax Department Curaçao
Curaçao tax department responsible for tax administration, omzetbelasting administration, online tax services, taxpayer services and tax-compliance processes.
Belegausgabepflicht
TERMReceipt Issuance Obligation
German obligation to issue and make available a receipt to the transaction participant in close temporal connection with a recorded transaction.
Belegerteilungspflicht
TERMBelegerteilungspflicht | Receipt Issuance Obligation
Austrian obligation to issue and hand over a receipt for relevant cash-payment transactions.
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.