Berichtenbox
TERMMessage Box
Digital message box available through the online taxpayer portal for taxpayer communication and tax-service messages.
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
Bezugsteuer
TERMAcquisition Tax / Reverse-Charge VAT
Swiss VAT mechanism under which certain services and supplies acquired from abroad are accounted for by the Swiss recipient where the acquisition-tax rules apply.
BFS / FSO
TERMBundesamt für Statistik | Federal Statistical Office
Swiss federal authority responsible for assigning and maintaining the UID and operating the UID Register.
Bilgi Fişi
TERMInformation Slip
Turkish payment-recording-device document type issued through YN ÖKC in specified transaction contexts and covered by GİB technical guidance.
BIR
TERMBureau of Internal Revenue
Philippine tax authority responsible for national internal revenue administration, EIS, eSales, eAccReg, PTU, sales-machine registration and electronic sales-reporting processes.
BISS
TERMBotswana Integrated Support System
BURS support system referenced in eServices material for taxpayer support and online-reference-number procedures.
BKP
TERMBarang Kena Pajak | Taxable Goods
Indonesian VAT-law term for taxable goods supplied by a PKP and documented through the PPN and Faktur Pajak framework where applicable.
BKP
TERMBezpečnostní kód poplatníka | Taxpayer Security Code
Taxpayer security code used in the former EET system as part of receipt and transaction identification, retained as a legacy EET identifier and as a possible continuity reference in EET 2.0 materials.
Bllok tatimor / Порески блок
TERMTax Block
Tax block used as a transaction-documentation mechanism in Kosovo tax practice, with electronic fiscalisation performed through ATK digital services where required.
BMF
TERMBundesministerium für Finanzen | Federal Ministry of Finance
Austrian federal finance ministry responsible for taxation, cash-register security rules, digital tax services and federal e-invoicing administration.
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.