NITE
TERMDocumento de Identificación de la DGT | DGT Identification Document
Identification document assigned by the DGT and used as an identification type in Costa Rican electronic tax-document structures.
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
NIU
TERMNuméro d’Identifiant Unique | Unique Taxpayer Identification Number
Cameroonian unique taxpayer identification number assigned to taxpayers for tax registration, identification and tax-administration purposes.
NIU
TERMNuméro d’Identification Unique | Unique Identification Number
Congolese taxpayer identification number used in fiscal-control processes, including taxpayer identification and invoice / system data environments.
NIVF / FIC
TERMNumri Identifikues i Veçantë i Faturës | Fiscal Identification Code / Unique Invoice Identification Number
Unique fiscalisation identifier associated with a fiscalised invoice or receipt through the Albanian fiscalisation process.
NKA
TERMNəzarət-kassa aparatı | Control Cash Register
Azerbaijani control cash-register device used for recording cash-settlement transactions and issuing cash-register checks in retail and service contexts.
NON VAT REG TIN
TERMNon-VAT Registered Taxpayer Identification Number
Invoice / receipt header expression used for non-VAT registered taxpayers, showing the taxpayer’s TIN and branch code in BIR-compliant sales-machine output.
Non-Repudiation
TERMNon-Repudiation
Evidence property supporting proof that a party, system or process performed an action and cannot credibly deny that action afterwards.
Non-Resident Electronic Service Provider
TERMNon-Resident Electronic Service Provider / Supplier
Non-resident supplier category using TRA registration, return filing and payment processes for electronic services supplied into Tanzania.
Non-Resident Electronic Service Provider
TERMNon-Resident Business Person Providing Electronic Services
Non-resident business-person category subject to Thai VAT registration, filing and payment obligations for electronic services supplied to non-VAT registrants in Thailand.
Non-Resident Electronic Service Supplier
TERMNon-Resident Electronic Service Supplier
Non-resident supplier category relevant to Zambian VAT on electronic services supplied into Zambia, including registration, filing and payment obligations where applicable.
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.