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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

Search the reference

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

PEF

TERM

Platforma Elektronicznego Fakturowania | Electronic Invoicing Platform

Polish public-procurement e-invoicing platform used for electronic invoice exchange in public procurement contexts alongside the separate KSeF framework.

Relevance: B2G e-Invoicing, Public Procurement, Digital Invoice ExchangeTags / Context: PEF, Platforma Elektronicznego Fakturowania, public procurement, e-invoicePDF page: 249

Pénztárgépnapló

TERM

Cash-Register Logbook

Operational log used in the online cash-register environment to record prescribed device-operation and service events.

Relevance: Fiscalisation, Device Operation, Audit TrailTags / Context: pénztárgépnapló, online pénztárgép, műszerészPDF page: 151

Peppol

TERM

Peppol Network / OpenPeppol Interoperability Framework (historically: Pan-European Public Procurement Online)

International interoperability framework and network used for structured electronic document exchange through certified access points and common specifications.

Relevance: e-Invoicing, Interoperability, NetworkTags / Context: Peppol, OpenPeppol, Access Point, BIS, eDeliveryPDF page: 23

PEPPOL BIS Billing

TERM

PEPPOL Business Interoperability Specification Billing

Peppol billing specification context used for Belgian structured e-invoicing and public-sector invoice exchange, aligned with EN 16931.

Relevance: e-Invoicing, Digital Tax Infrastructure, Technical SpecificationTags / Context: Peppol, BIS Billing, EN 16931, structured invoicePDF page: 55

Peppol BIS Billing 3.0

TERM

Peppol Business Interoperability Specification Billing 3.0

Peppol invoice and credit-note specification used for EN 16931-aligned electronic invoice exchange through the Peppol network.

Relevance: e-Invoicing, Peppol, Data SpecificationTags / Context: Peppol BIS Billing 3.0, EN 16931, UBL, invoice specification, credit notePDF page: 23

Peppol ID

TERM

Peppol Identifier

Electronic addressing identifier assigned to businesses registered on InvoiceNow, based on the Singapore Unique Entity Number and listed in the Singapore Peppol Directory after registration through the Singapore SMP via an IMDA-certified Access Point.

Relevance: e-Invoicing, Digital Addressing, PeppolTags / Context: Peppol ID, UEN, Singapore SMP, SG Peppol Directory, InvoiceNowPDF page: 280

Peppol Service Provider

TERM

Peppol Service Provider

Service provider accredited to connect users to the Peppol network and support secure eInvoicing exchange in the New Zealand eInvoicing environment.

Relevance: eInvoicing, Peppol, Service ProviderTags / Context: Peppol Service Provider, Access Point Provider, eInvoicing, MBIEPDF page: 225

Peppol Service Provider

TERM

Peppol Service Provider

Service provider accredited under the Japan Peppol Authority framework to support Peppol-based electronic invoice exchange in Japan.

Relevance: e-Invoicing, Peppol, Service ProviderTags / Context: Peppol Service Provider, Japan Peppol Authority, JP PINTPDF page: 169

Peppol service provider register

TERM

Peppol service provider register

ATO register of Peppol service providers that have met OpenPeppol and Australian network governance and security requirements.

Relevance: e-Invoicing, Digital Tax Infrastructure, Service ProviderTags / Context: Peppol service provider, accreditation, ATO, eInvoicingPDF page: 42

Peppol-palveluntarjoaja

TERM

Peppol Service Provider

Service provider that connects users to the Peppol network for exchanging e-invoices, orders and other electronic business documents.

Relevance: e-Invoicing, Interoperability, Digital InfrastructureTags / Context: Peppol service provider, Peppol, operator, routingPDF page: 124

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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.