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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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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

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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

PAC

TERM

Purchase Authorization Code

EIS control code that may be enabled or disabled by users to protect the taxpayer’s TIN in purchase-related processes.

Relevance: e-Invoicing, Taxpayer Identification, Purchase ControlTags / Context: PAC, Purchase Authorization Code, EIS, TIN, MRAPDF page: 197

PAC

TERM

Proveedor de Autorización Calificado | Qualified Authorisation Provider

DGI-authorised provider involved in Panama’s electronic-invoice authorisation process, including validation and authorisation functions within the SFEP model.

Relevance: e-Invoicing, Authorisation Provider, Digital Tax InfrastructureTags / Context: PAC, Proveedor de Autorización Calificado, SFEP, factura electrónica, DGIPDF page: 238

padna

TERM

GRA padna Mobile Application

GRA mobile application used to access taxpayer services, manage taxes and licences, access GRA-issued documents, view tax returns, file selected individual income-tax returns and use selected calculators.

Relevance: Digital Tax Services, Mobile Tax Services, Taxpayer PortalTags / Context: padna, GRA padna, mobile app, tax servicesPDF page: 145

Padrão Nacional da NFS-e

TERM

Padrão Nacional da Nota Fiscal de Serviços Eletrônica | National Standard for Electronic Service Invoices

Brazilian national standardisation framework for electronic service invoices, supporting interoperability across service-invoice environments.

Relevance: e-Invoicing, Municipal Tax, Digital Tax InfrastructureTags / Context: NFS-e, national standard, municipal tax, servicesPDF page: 68

Padrón Nacional de Contribuyentes

TERM

Padrón Nacional de Contribuyentes | National Taxpayer Registry

Bolivian national taxpayer registry used for taxpayer registration and validation in tax-administration and online billing contexts.

Relevance: Taxpayer Identification, Digital Tax InfrastructureTags / Context: taxpayer registry, NIT, registration, SINPDF page: 60

Pajisje Elektronike Fiskale / Фискална електронска опрема / PEF

TERM

Fiscal Electronic Equipment

Computerised fiscal electronic equipment used to issue fiscal coupons and support fiscalisation under the Kosovo tax-administration framework.

Relevance: Fiscalisation, Device Control, VATTags / Context: PEF, fiscal electronic equipment, kupon fiskalPDF page: 180

Paragón

TERM

Substitute Receipt

Substitute cash-register document issued in defined eKasa interruption situations where ordinary eKasa receipt issuance is affected by technical, connectivity or system obstacles.

Relevance: Fiscalisation, Substitute Receipt, Offline OperationTags / Context: paragón, substitute receipt, eKasa, poruchaPDF page: 283

Participant ID

TERM

PEPPOL Participant Identifier

PEPPOL participant identifier used for addressing participants in PEPPOL-based e-invoice exchange, including the certified PEPPOL access arrangements for Slovenian public-sector e-invoicing.

Relevance: e-Invoicing, PEPPOL Addressing, Participant IdentifierTags / Context: Participant ID, PEPPOL, UJP, certificirana dostopna točka PEPPOLPDF page: 285

Partita IVA

TERM

VAT Number

Italian VAT identification number used by taxable persons and included in VAT, invoicing and tax-administration processes.

Relevance: Taxpayer Identification, VAT, e-InvoicingTags / Context: Partita IVA, VAT number, taxpayer identifierPDF page: 164

PASR

TERM

Peppol Authority Specific Requirements

Singapore Peppol Authority requirements administered by IMDA for InvoiceNow service providers and Peppol implementation within Singapore.

Relevance: e-Invoicing, Peppol Governance, Service Provider AccreditationTags / Context: PASR, Peppol Authority Specific Requirements, IMDA, InvoiceNowPDF page: 279

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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.