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

QR-код ЭТТН

TERM

ETTN QR Code

QR code generated for an electronic goods-transport consignment note and used as part of the formed ETTN document.
Relevance: e-Reporting, Goods Movement, VerificationTags / Context: QR-код ЭТТН, ЭТТН, ИС ЭТТНPDF page: 183

QR-рамзи ягона

TERM

Single QR Code

Single QR code used in Tajikistan’s payment and transaction-control environment alongside electronic POS terminals, DNH and virtual-cash-desk controls.
Relevance: Fiscalisation, Payment Infrastructure, Digital Transaction ControlTags / Context: QR-рамзи ягона, QR-рамз, POS-терминал, ДНХPDF page: 304

QST / TVQ

TERM

Quebec Sales Tax / Taxe de vente du Québec | Québec Sales Tax

Québec value-added tax administered by Revenu Québec and operating alongside the GST / HST framework in Québec.
Relevance: VAT / GST, Provincial Tax, InvoicingTags / Context: QST, TVQ, Québec, Revenu Québec, indirect taxPDF page: 80

Quittance

TERM

Quittance | Payment Receipt

Cameroonian tax-payment receipt used in the tax-administration environment to evidence payment of taxes, duties or fees, including electronic receipt contexts.
Relevance: Payment / Settlement, Digital Tax InfrastructureTags / Context: tax payment, receipt, taxpayer services, DGIPDF page: 77

Račun

TERM

Račun | Invoice / Fiscal Document

Federation of Bosnia and Herzegovina transaction document term used for an issued document subject to the applicable fiscalisation rules.
Relevance: Fiscalisation, e-Invoicing, Document TypeTags / Context: Federation of BiH, invoice, fiscalised documentPDF page: 62

RADIAN

TERM

Registro de Facturas Electrónicas de Venta como Título Valor | Registry of Electronic Sales Invoices as Negotiable Instruments

DIAN registry for electronic sales invoices that circulate as negotiable instruments, supporting registration, traceability and circulation of electronic invoices used as título valor.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice FinancingTags / Context: RADIAN, título valor, invoice circulation, factoringPDF page: 91

RAiS

TERM

Revenue Administration Information System

TAJ revenue-administration system supporting taxpayer registration, filing, payment, taxpayer-account management, compliance and revenue-administration processes.
Relevance: Digital Tax Infrastructure, Tax Administration, e-ServicesTags / Context: RAiS, Revenue Administration Information System, TAJ, taxpayer accountPDF page: 168

RAM

TERM

Relationship Authorisation Manager

Australian authorisation service used to link a digital identity to an ABN and manage permissions for government online services.
Relevance: Digital Tax Infrastructure, Authentication, AuthorisationTags / Context: RAM, myID, ABN, authorisation, business servicesPDF page: 42

RAMIS

TERM

Revenue Administration Management Information System

Sri Lanka’s revenue-administration management system used by the IRD for taxpayer registration, return filing, tax-account management, digital tax administration and VAT invoice-data integration through WEB API connectivity.
Relevance: Digital Tax Infrastructure, VAT Filing, e-InvoicingTags / Context: RAMIS, IRD, VAT invoice data, WEB API, ERP integrationPDF page: 295

RBC

TERM

Regime de Bens em Circulação | Goods Movement Regime

Portuguese goods-movement regime governing the issuance, communication and control of transport documents for goods in circulation.
Relevance: Fiscalisation, Goods Movement, Transport DocumentsTags / Context: RBC, Regime de Bens em Circulação, documentos de transporte, ATPDF page: 253

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.