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

Qassimatouka

TERM

Plateforme d'acquisition de la vignette automobile en ligne | Online Platform for Acquisition of the Vehicle Vignette

Algerian online platform used to acquire the vehicle vignette through a digital tax-service channel.
Relevance: Digital Tax Infrastructure, Payment / SettlementTags / Context: vehicle vignette, online tax service, online paymentPDF page: 32

QKB

TERM

Qendra Kombëtare e Biznesit | National Business Centre

Albanian business-registration authority relevant to business registration, business-identification and NUIS / NIPT registration context.
Relevance: Business Identification, Taxpayer RegistrationTags / Context: business register, NUIS, NIPT, registrationPDF page: 31

QQS / VAT

TERM

Qo‘shilgan qiymat solig‘i / Қўшилган қиймат солиғи | Value Added Tax

Uzbek VAT term used in VAT administration, electronic invoices, VAT-credit control, VAT reporting and Tax Committee digital-tax processes.
Relevance: VAT, Tax, e-InvoicingTags / Context: QQS, ҚҚС, VAT, elektron hisobvaraq-faktura, SoliqPDF page: 333

QQS guvohnomasi

TERM

ҚҚС гувоҳномаси | VAT Certificate

Uzbek VAT registration certificate / status document confirming VAT-payer registration for tax-administration, electronic invoicing and VAT compliance purposes.
Relevance: VAT, Taxpayer Registration, e-InvoicingTags / Context: QQS guvohnomasi, QQS to‘lovchisi, STIR, SoliqPDF page: 333

QR code

TERM

QR Code

Machine-readable verification element printed or displayed on a certified invoice and used by verification tools to check invoice authenticity and integrity.
Relevance: Fiscalisation, Document Verification, e-InvoicingTags / Context: QR code, Facture Certifiée, SECeF, SECEF Niger, vérificationPDF page: 227

QR Code

TERM

Quick Response Code

Machine-readable two-dimensional code used on invoices, receipts or fiscal documents to support verification, payment, lookup or structured data access.
Relevance: e-Invoicing, Fiscalisation, VerificationTags / Context: QR code, machine-readable code, invoice verification, receipt verificationPDF page: 24

QR Code da NFC-e / DF-e

TERM

QR Code da Nota Fiscal de Consumidor Eletrônica / Documento Fiscal Eletrônico | QR Code for NFC-e / Electronic Fiscal Documents

Machine-readable code used in Brazilian electronic fiscal-document auxiliary documents, especially NFC-e, to support document consultation and verification.
Relevance: Fiscalisation, e-Invoicing, Document VerificationTags / Context: QR code, NFC-e, consumer consultation, document verificationPDF page: 68

QR Code Verifier App

TERM

GSTN e-Invoice QR Code Verifier App

GSTN mobile application used to verify the signed QR code of an e-invoice and confirm key e-invoice details.
Relevance: e-Invoicing, Verification, Mobile ApplicationTags / Context: QR Code Verifier App, GSTN, QR code, e-invoice verificationPDF page: 155

QR-IBAN

TERM

QR-IBAN

Special Swiss IBAN used for QR-bills with QR reference, enabling structured payment allocation in the Swiss QR-bill payment process.
Relevance: Payment, Invoice Payment, Bank IdentifierTags / Context: QR-IBAN, QR-Rechnung, QR-Referenz, Swiss paymentPDF page: 300

QR-Rechnung

TERM

QR-bill

Swiss payment slip and invoice-payment format containing a Swiss QR code and structured payment information, used for invoicing and payment processing in Switzerland.
Relevance: Payment, Invoice Payment, Structured Payment DataTags / Context: QR-Rechnung, Swiss QR Code, QR-IBAN, QR-ReferenzPDF page: 300

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.