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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

PINT AE

TERM

Peppol International Invoice for the UAE

UAE-specific Peppol invoice specification used for structured eInvoice data under the UAE eInvoicing framework.

Relevance: e-Invoicing, Technical Specification, Data DictionaryTags / Context: PINT AE, Peppol, UAE eInvoicing, data dictionaryPDF page: 319

PINT-SG

TERM

Singapore Peppol International

Singapore upgraded Peppol specification used as the base data format to support the GST InvoiceNow Requirement and cross-border interoperability.

Relevance: e-Invoicing, GST InvoiceNow, Peppol Specification, Technical StandardTags / Context: PINT-SG, Singapore Peppol International, GST InvoiceNow, InvoiceNowPDF page: 280

PIS / COFINS

TERM

Programa de Integração Social / Contribuição para o Financiamento da Seguridade Social | Social Integration Programme / Contribution for Social Security Financing

Brazilian federal social contributions levied on revenue, historically part of Brazil’s indirect-tax burden and being replaced by CBS under the consumption-tax reform transition.

Relevance: VAT / GST, e-Invoicing, Tax ReformTags / Context: PIS, COFINS, federal contributions, revenue tax, CBS replacement, tax reformPDF page: 68

PJAP

TERM

Penyedia Jasa Aplikasi Perpajakan | Tax Application Service Provider

DJP-authorised tax application service provider that may provide a Coretax-integrated e-Faktur host-to-host channel for tax-invoice creation.

Relevance: Digital Tax Services, e-Invoicing, Service ProviderTags / Context: PJAP, e-Faktur Host-to-Host, Coretax DJP, DJPPDF page: 157

PKP

TERM

Pengusaha Kena Pajak | Taxable Entrepreneur

VAT-registered taxable entrepreneur required to issue Faktur Pajak and use e-Faktur for VAT invoice creation and reporting where applicable.

Relevance: VAT, e-Invoicing, Taxpayer StatusTags / Context: PKP, Pengusaha Kena Pajak, e-Faktur, Faktur PajakPDF page: 157

PKP

TERM

Podpisový kód podnikateľa | Entrepreneur Signature Code

Signature code generated by the ORP at the time of receipt creation as the electronic signature of selected receipt data.

Relevance: Fiscalisation, Receipt Integrity, Signature CodeTags / Context: PKP, podpisový kód podnikateľa, OKP, eKasa, pokladničný dokladPDF page: 283

PKP

TERM

Podpisový kód poplatníka | Taxpayer Signature Code

Taxpayer signature code used in the former EET system where the fiscal identification code could not be obtained at the time of sale, retained as a legacy EET identifier and as a possible continuity reference in EET 2.0 materials.

Relevance: Fiscalisation, Legacy Identifier, SecurityTags / Context: PKP, legacy EET, taxpayer signature codePDF page: 104

PLACEF

TERM

Plataforma de Comunicación para Equipos Fiscales | Communication Platform for Fiscal Equipment

DGI communication platform used in the fiscal-equipment environment for electronic communication and data transmission from fiscal equipment through the PLACEF API Web process.

Relevance: Fiscalisation, Fiscal Equipment, Data TransmissionTags / Context: PLACEF, equipo fiscal, CTD, DC, API Web, DGIPDF page: 238

Planilla IVA-FEL

TERM

Planilla IVA-FEL | VAT-FEL Schedule

SAT tool that uses FEL invoices as input for the VAT schedule submitted by individuals in employment for the annual income-tax deduction and VAT-credit mechanism.

Relevance: VAT, e-Invoicing, Digital Tax ServicesTags / Context: Planilla IVA-FEL, FEL invoices, VAT schedule, Agencia VirtualPDF page: 144

Plataforma de Distribución de Facturas Electrónicas entre Empresas

TERM

Electronic Invoice Distribution Platform between Companies

Official B2B electronic-invoice distribution platform used for electronic invoice exchange between companies through the FACeB2B environment.

Relevance: B2B e-Invoicing, Invoice Exchange, Digital InfrastructureTags / Context: plataforma de distribución, FACeB2B, factura electrónica B2BPDF page: 293

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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.