PASR
TERMPeppol Authority Specific Requirements for the Slovak Republic
Slovak Peppol Authority requirements defining local accreditation and compliance conditions for providers operating in the Slovak eFaktúra environment.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Payment Reporting
TERMPayment Reporting
Reporting of payment data, payment status, settlement data or payment receipt information to a tax authority or platform.
PCP
TERMPetty Cash Purchase
GST InvoiceNow aggregation label used for petty-cash purchase transactions that may be aggregated for invoice-data submission where permitted by IRAS rules.
PCSID
TERMProduction Cryptographic Stamp Identifier
Production cryptographic stamp identifier issued after successful compliance checks and used by an EGS unit in the live production environment.
PDF/A-3
TERMPortable Document Format for Archiving, Part 3
Archival PDF format that allows embedded files, commonly used in hybrid invoice formats where structured XML data is embedded in a human-readable PDF.
PDP
TERMPlateforme de Dématérialisation Partenaire | Partner Dematerialisation Platform
Former terminology for the state-registered platform model, replaced in current official communication by Plateforme agréée.
PDV
TERMPorez na dodatu vrijednost / Porez na dodanu vrijednost | Value Added Tax
Bosnia and Herzegovina VAT term administered at state level by the Indirect Taxation Authority.
PDV
TERMPorez na dodanu vrijednost | Value Added Tax
Croatian value-added tax applied to taxable supplies of goods and services under the VAT framework.
PDV
TERMPorez na dodatu vrijednost | Value Added Tax
Montenegrin VAT acronym used in tax administration, fiscal invoices, electronic fiscalisation and tax reporting.
PEC
TERMPosta Elettronica Certificata | Certified Electronic Mail
Certified electronic-mail channel that may be used in the SdI context for electronic invoice delivery where the invoice or registered delivery preference uses a PEC address.
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.