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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

PME

TERM

Petite et moyenne entreprise | Small and Medium-Sized Enterprise

French small and medium-sized enterprise category used in the phased implementation timetable for mandatory domestic B2B e-invoicing and e-reporting.

Relevance: e-Invoicing, e-Reporting, Implementation ScopeTags / Context: PME, SME, phased mandatePDF page: 128

PMF

TERM

Projecto Máquinas Fiscais | Fiscal Machines Project

Mozambique Tax Authority fiscal-machines project associated with the implementation, certification and management of fiscal-machine and billing-software controls.

Relevance: Fiscalisation, Fiscal Devices, Certified SoftwareTags / Context: PMF, Projecto Máquinas Fiscais, AT, DGI-PMF, máquinas fiscaisPDF page: 219

POA

TERM

Proof of Audit

Proof generated in the Fiji VMS audit process for a Secure Element after audit completion.

Relevance: Fiscalisation, Audit Evidence, Document ControlTags / Context: POA, proof of audit, Secure Element, audit packagePDF page: 122

Point of Sale Scheme

TERM

Point of Sale Scheme

UK VAT retail scheme method under which VAT is calculated at the point-of-sale using information from retail sales systems and VAT liability categories.

Relevance: VAT, Retail VAT, POS, VAT AccountingTags / Context: Point of Sale Scheme, VAT retail scheme, POSPDF page: 327

Ponudnik e-poti

TERM

e-Route Provider

Provider of electronic-route services for exchanging e-invoices and e-documents, entered in the official list of e-route providers under ZIERDED.

Relevance: e-Invoicing, Service Provider, Exchange InfrastructureTags / Context: ponudnik e-poti, seznam ponudnikov e-poti, ZIERDED, e-računPDF page: 285

Porezna uprava

TERM

Ministarstvo financija Republike Hrvatske, Porezna uprava | Tax Administration of the Ministry of Finance of the Republic of Croatia

Croatian Tax Administration under the Ministry of Finance, responsible for tax administration, fiscalisation, taxpayer services, VAT control and electronic tax services.

Relevance: Tax Authority, Fiscalisation, Digital Tax InfrastructureTags / Context: tax administration, Ministry of Finance, taxpayer servicesPDF page: 98

Porezna uprava Brčko distrikta BiH

TERM

Porezna uprava Brčko distrikta Bosne i Hercegovine | Tax Administration of Brčko District of Bosnia and Herzegovina

District-level tax administration relevant to Brčko District tax administration and district fiscal cash-register compliance.

Relevance: Tax Authority, Fiscalisation, Tax AdministrationTags / Context: Brčko District, tax administration, fiscal cash registersPDF page: 62

Porezna uprava Federacije Bosne i Hercegovine

TERM

Porezna uprava Federacije Bosne i Hercegovine | Tax Administration of the Federation of Bosnia and Herzegovina

Entity-level tax administration responsible for administration and supervision of the Federation transaction-fiscalisation framework.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: Federation of BiH, transaction fiscalisation, ESET, CPFPDF page: 62

Portail FEN

TERM

Portail de Facturation Électronique Normalisée | Standardised Electronic Invoicing Portal

Chadian FEN portal used for access to the standardised electronic-invoicing system and for the issuance or management of standardised electronic fiscal invoices.

Relevance: e-Invoicing, Digital Tax Services, Invoice ExchangeTags / Context: Portail FEN, fen.finances.gouv.td, DGI, FEN, facture électronique normaliséePDF page: 83

portail fiscal

TERM

Tax Portal

Moroccan tax-portal environment used to access DGI online services, information, SIMPL tele-services and taxpayer digital procedures.

Relevance: Digital Tax Services, Taxpayer Portal, Online ServicesTags / Context: portail fiscal, tax.gov.ma, DGI, SIMPLPDF page: 217

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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.