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.

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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

Numérotation en série annuelle ininterrompue

TERM

Uninterrupted Annual Serial Numbering

Official numbering element forming part of the FNE electronic signature and used to identify certified electronic standardised invoices and receipts in an annual sequence.
Relevance: Fiscal Document Numbering, Certification, SecurityTags / Context: numérotation annuelle, sticker électronique, FNE, RNEPDF page: 167

Numri fiskal / Фискални број

TERM

Fiscal Number

Taxpayer fiscal number used for taxpayer identification in Kosovo tax administration and fiscalisation records.
Relevance: Tax Identification, VAT, FiscalisationTags / Context: numri fiskal, fiscal number, taxpayer IDPDF page: 180

Numri serik i PEF / Серијски број ФЕО

TERM

Fiscal Equipment Serial Number

Serial number used to identify fiscal electronic equipment in certification, installation, servicing and tax-administration records.
Relevance: Fiscalisation, Device Identification, PEFTags / Context: serial number, PEF, fiscal device, ATKPDF page: 180

numurētā kvīts

TERM

Numbered Receipt

VID-registered numbered receipt used as a transaction-confirming document in cases allowed under Latvian transaction-documentation rules.
Relevance: Fiscalisation, Transaction Document, Retail EvidenceTags / Context: numurētā kvīts, VID reģistrēta kvīts, darījumu apliecinošs dokumentsPDF page: 186

Nyugtaadat-szolgáltatás

TERM

Receipt Data Reporting

Receipt-data reporting obligation and process for reporting data from manual receipts and computer-generated receipts to NAV under the eNyugta-related reporting framework.
Relevance: e-Reporting, Fiscalisation, Receipt DataTags / Context: nyugtaadat-szolgáltatás, receipt-data reporting, NAVPDF page: 151

Nyugtatár

TERM

Receipt Repository

NAV-operated repository that stores e-receipts and e-pénztárgép-issued invoices and makes them accessible to customers through a customer application.
Relevance: e-Receipt, Digital Receipt Repository, Customer AccessTags / Context: Nyugtatár, eNyugta, receipt repositoryPDF page: 151

NZBN

TERM

New Zealand Business Number

New Zealand business identifier used in business-to-government and business-to-business interactions and used as the Peppol routing identifier for New Zealand eInvoicing.
Relevance: Business Identification, eInvoicing, Digital Business ServicesTags / Context: NZBN, New Zealand Business Number, Peppol routing identifier, eInvoicingPDF page: 225

OB

TERM

Omzetbelasting | Turnover Tax / Sales Tax

Curaçao turnover tax applied to taxable supplies of goods and services and administered through the Curaçao tax system.
Relevance: Turnover Tax, Tax AdministrationTags / Context: OB, omzetbelasting, sales tax, online aangiftePDF page: 100

ob-nummer

TERM

Omzetbelastingnummer | Turnover Tax Number

Dutch VAT tax number used for communication with the Belastingdienst and distinguished from the public-facing btw-identificatienummer.
Relevance: VAT, Tax Identification, Belastingdienst CommunicationTags / Context: ob-nummer, omzetbelastingnummer, btw-id, BelastingdienstPDF page: 222

OBR

TERM

Office Burundais des Recettes | Burundi Revenue Office

Burundian revenue authority responsible for tax administration, TVA administration, EBMS operation, MFE requirements, electronic invoicing, real-time transaction-data reporting and e-KORI digital tax services.
Relevance: Tax Authority, VAT, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: OBR, Office Burundais des Recettes, TVA, EBMS, MFE, e-KORIPDF page: 73

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.