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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

BMF

TERM

Bundesministerium der Finanzen | Federal Ministry of Finance

German federal finance ministry responsible for federal tax policy, including VAT, B2B e-invoicing guidance and the fiscalisation framework for electronic recording systems.

Relevance: Tax Policy Authority, Fiscalisation, e-Invoicing, VATTags / Context: BMF, VAT, e-invoicing, electronic recording systems, tax policyPDF page: 132

BMF Belegcheck App

TERM

BMF Belegcheck App

Austrian BMF app used by entrepreneurs to check RKSV cash-register receipts, especially Startbeleg and Jahresbeleg verification through the machine-readable code.

Relevance: Fiscalisation, Digital Tax Infrastructure, Receipt VerificationTags / Context: receipt verification, QR code, Startbeleg, Jahresbeleg, RKSVPDF page: 43

BN / NE

TERM

Business Number / Numéro d’entreprise | Federal Business Number

Nine-digit business identifier assigned by the Canada Revenue Agency to identify a business for federal tax and programme-account purposes.

Relevance: Taxpayer Identification, Business IdentificationTags / Context: BN, NE, CRA, ARC, business identifier, tax registrationPDF page: 78

Board’s Computerized System

TERM

FBR Computerized System

FBR system to which integrated POS, ERP, electronic invoicing software or electronic invoice issuing machines transmit invoice data in real time and from which unique FBR invoice numbers are received.

Relevance: Fiscalisation, Real-Time Reporting, Digital Tax InfrastructureTags / Context: Board’s Computerized System, FBR, invoice data transmission, POS integrationPDF page: 235

Boleta de Compra

TERM

Purchase Slip

SAR-recognised fiscal receipt category listed under Comprobantes Fiscales and used within the Honduran invoicing regime.

Relevance: Fiscal Documents, Invoice Control, Tax EvidenceTags / Context: Boleta de Compra, Comprobante Fiscal, SARPDF page: 146

Boleta de honorarios electrónica

TERM

Electronic Fee Receipt

Chilean electronic document used by independent service providers to document professional fees or service income through the SII electronic-service environment.

Relevance: Document Type, Tax ReportingTags / Context: professional fees, independent services, electronic receipt, SIIPDF page: 84

Boleta de ventas y servicios electrónica

TERM

Electronic Sales and Services Receipt

Chilean electronic receipt that evidences the sale of a product or service to a final consumer, issued through the SII free system, market system or own-developed electronic receipt system.

Relevance: Fiscalisation, Receipt Issuance, Document TypeTags / Context: boleta electrónica, final consumer, retail, SIIPDF page: 84

Boleta no afecta o exenta electrónica

TERM

Electronic Non-Taxable or Exempt Receipt

Chilean electronic receipt used for consumer transactions that are non-taxable or exempt from VAT.

Relevance: Receipt Issuance, Document Type, VATTags / Context: boleta exenta, electronic receipt, VAT-exempt transactionPDF page: 84

BOP

TERM

BZStOnline-Portal | BZSt Online Portal

Online portal of the Federal Central Tax Office used for electronic submission of applications, returns and tax data in national and international tax contexts.

Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: BOP, BZStOnline-Portal, BZSt, electronic submissionPDF page: 132

Botswana Single Window

TERM

Botswana Single Window

Botswana electronic single-window environment for customs-related information and document submission, connected with trade-facilitation and cross-border data-exchange processes.

Relevance: Digital Tax Infrastructure, Customs, Trade FacilitationTags / Context: customs, single window, electronic submission, trade facilitation, BURSPDF page: 64

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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.