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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

Plataforma de validación

TERM

Validation Platform

Ministry of Finance validation platform that receives and validates electronic tax documents and returns the corresponding Ministry validation message.
Relevance: e-Invoicing, Fiscalisation, Document ControlTags / Context: validation platform, Mensaje Hacienda, electronic tax documentPDF page: 95

plateforme centrale

TERM

Central Platform

Central tax-administration platform used in the e-Facturation framework to support electronic invoice generation, transmission, receipt and archiving.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: plateforme centrale, e-Facturation, DGI, émission, réception, archivagePDF page: 195

Plateforme d’accréditation des fournisseurs NACEF

TERM

NACEF Supplier Accreditation Platform

Platform used for NACEF supplier-accreditation services and access to fiscal cash-register homologation procedures under Tunisia’s fiscal cash-register framework.
Relevance: Fiscalisation, Supplier Accreditation, Digital PlatformTags / Context: plateforme d’accréditation, fournisseurs NACEF, caisses enregistreuses fiscalesPDF page: 314

Plateforme de dématérialisation

TERM

Dematerialisation Platform

Administration-established dematerialisation platform channel provided for the issuance, transmission and reception of electronic invoices under Senegal’s electronic-invoicing framework, subject to the detailed implementation conditions set by the competent authority.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: plateforme de dématérialisation, émission, transmission, réception, facture électroniquePDF page: 272

plateforme de facturation électronique

TERM

Electronic Invoicing Platform

Watch-list term for the expected DGI electronic invoicing platform under Morocco’s planned reform, to be defined according to official implementation guidance when published.
Relevance: e-Invoicing Watch-List, Digital Tax Reform, PlatformTags / Context: plateforme de facturation électronique, DGI, planned reform, facturation électroniquePDF page: 216

Plateforme FNE

TERM

FNE Platform

DGI platform for access to the Facture Normalisée Électronique environment, including taxpayer registration, account activation, connection and invoice / receipt generation functions.
Relevance: e-Invoicing, Fiscalisation, Taxpayer PortalTags / Context: Plateforme FNE, Portail FNE, fne.dgi.gouv.ci, DGIPDF page: 167

Plateforme Nationale de Facturation Électronique

TERM

National Electronic Invoicing Platform

National electronic-invoicing platform concept introduced for certified electronic-invoice exchange and transaction-data receipt under Togo’s certified electronic-invoicing framework.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: plateforme nationale, facturation électronique certifiée, OTR, données de transactionPDF page: 312

Plateforme Privée Agréée

TERM

Approved Private Platform

Private electronic-invoicing platform approved by the competent authority for certified electronic-invoice exchange and electronic transmission of transaction data where permitted under Togo’s framework.
Relevance: e-Invoicing, Digital Tax Infrastructure, Platform ApprovalTags / Context: plateforme privée agréée, OTR, facturation électronique certifiée, données de transactionPDF page: 312

Platform

TERM

Platform

Digital environment used to exchange, validate, report, clear, store or process invoices, receipts, transaction data or fiscal messages.
Relevance: e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: platform, e-invoicing platform, tax platform, reporting platformPDF page: 24

plombēšana

TERM

Sealing

Sealing procedure applied to a cash register, cash-register system or related electronic device/equipment to protect configuration, memory or access-controlled parts.
Relevance: Fiscalisation, Device Security, ComplianceTags / Context: plombēšana, seal, EKA, fiscal devicePDF page: 187

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.