PTU
TERMPodatek od towarów i usług | Value Added Tax
Polish VAT term used in tax law, VAT reporting, invoices, KSeF and JPK_V7.
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
PU
TERMPoreska uprava | Tax Administration
Montenegrin tax authority responsible for tax administration, electronic fiscalisation, taxpayer services and operation of fiscalisation-related infrastructure.
Public Dashboard
TERMVMS Public Dashboard
Public VMS dashboard showing Fiji’s fiscalisation progress and public VAT-monitoring indicators, including fiscalised taxpayers, business locations, Secure Elements, invoice volumes and receipt verifications.
Public Portal
TERMPublic Portal
Government or tax-authority portal used by taxpayers, providers or public-sector bodies to submit, access, validate or manage electronic fiscal documents and tax data.
Punto de entrada de facturas electrónicas
TERMElectronic Invoice Entry Point
Entry-point concept used for submitting electronic invoices to public administrations, including FACe as the General State Administration entry point.
Punto de Venta
TERMPunto de Venta | Point of Sale / Issuing Point
Argentine issuing-point identifier used in the numbering and authorisation structure of comprobantes.
PVA
TERMPrograma Validador e Assinador | Validator and Signing Programme
SPED validator and signing programme used to validate and sign digital files before transmission in applicable SPED obligations.
PVM
TERMPridėtinės vertės mokestis | Value Added Tax
Lithuanian VAT acronym used in tax administration, VAT invoices, VAT invoice registers and structured invoice-data reporting.
PVM sąskaitų faktūrų registrai
TERMVAT Invoice Registers
Issued and received VAT invoice registers reported through the i.SAF subsystem.
PVN
TERMPievienotās vērtības nodoklis | Value Added Tax
Latvian VAT acronym used in tax administration and relevant to invoice, e-rēķins and fiscal-document context.
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.