Periodic Reporting
TERMPeriodic Reporting
Reporting model in which transaction, invoice, payment or VAT data is transmitted in scheduled reporting periods.
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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2,867 terms
Periodo di inattività
TERMInactivity Period
Declared or recorded period during which the RT or business activity is inactive for corrispettivi transmission purposes.
PFS
TERMPortál finančnej správy | Financial Administration Portal
Slovak Financial Administration portal used for taxpayer electronic communication, electronic forms, authorised services, eKasa administration and tax-service access.
PFX Digital Certificate
TERMPFX Digital Certificate
File-based digital certificate format used as a Secure Element implementation for accessing or operating VMS-related functions.
Phase One
TERMPhase One
First implementation phase of Ireland’s VAT Modernisation programme, starting from 1 November 2028 for VAT-registered large corporates in domestic B2B eInvoicing and real-time VAT reporting.
PIH
TERMPrevious Invoice Hash
Hash value of the previous invoice used in Saudi e-invoicing to support invoice-chain integrity and sequencing control.
PIN
TERMPersonal Identification Number
Kenyan taxpayer identification number used by KRA for taxpayer registration, tax obligations, eTIMS onboarding and electronic tax-invoice processes.
PINT
TERMPeppol International Model for Billing
Peppol international billing model used as a template for creating globally interoperable invoice and credit-note specifications.
PINT A-NZ
TERMPeppol International Invoice Model for Australia and New Zealand
Australia-New Zealand Peppol invoice specification used for structured eInvoicing exchange in the New Zealand Peppol environment.
PINT A-NZ Billing BIS
TERMPeppol International Australia-New Zealand Billing Business Interoperability Specification
Current Peppol billing specification for Australia and New Zealand, used for Peppol-compliant billing and invoice exchange.
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.