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

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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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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

Régime de taxation en temps réel

TERM

Régime de taxation en temps réel | Real-Time Taxation Regime

Cameroonian real-time taxation concept introduced under the 2026 Finance Law, based on immediate, automatic and secure tax collection at the time of transaction through an electronic device or approved system.

Relevance: Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: real-time reporting, electronic device, electronic invoice, tax collectionPDF page: 77

Régime réel normal

TERM

Normal Real Regime

Togolese tax regime referenced by OTR in connection with the facture normalisée obligation for businesses meeting the relevant turnover conditions.

Relevance: Tax Regime, VAT, Invoice ControlTags / Context: régime réel normal, facture normalisée, TVA, OTRPDF page: 312

Régimen de Facturación

TERM

Invoicing Regime

Honduran fiscal-document control framework governing the authorisation, issuance and control of fiscal documents, complementary documents, authorised issuance modalities and related taxpayer obligations.

Relevance: Fiscalisation, Fiscal Documents, Invoice ControlTags / Context: Régimen de Facturación, fiscal documents, SAR, Honduras invoicing regimePDF page: 147

Régimen FEL

TERM

Régimen de Factura Electrónica en Línea | Online Electronic Invoice Regime

Guatemalan operating model for electronic issuance, transmission, certification and conservation of SAT-authorised electronic tax documents.

Relevance: e-Invoicing, e-Reporting, Digital Tax InfrastructureTags / Context: Régimen FEL, Factura Electrónica en Línea, DTEPDF page: 144

Register ponudnikov e-poti

TERM

Register or official list of e-route providers used for identifying providers authorised for e-invoice and e-document exchange under ZIERDED.

Relevance: e-Invoicing, Service Provider Register, ZIERDEDTags / Context: register ponudnikov e-poti, ponudnik e-poti, ZIERDED, UJPPDF page: 286

Register prejemnikov e-računov

TERM

Slovenian register used in the public-sector e-invoicing environment to identify budget users able to receive e-invoices.

Relevance: e-Invoicing, Recipient Registry, Public SectorTags / Context: register prejemnikov e-računov, UJP, eRačun, proračunski uporabnikiPDF page: 286

Registered GST Taxpayer

TERM

Registered Goods and Services Tax Taxpayer

Taxpayer registered for GST and subject to ECR-related transaction-recording and GST receipt / invoice issuance obligations where the ECR framework applies.

Relevance: GST, Fiscalisation, Taxpayer ObligationTags / Context: registered GST taxpayer, GST, ECR, NRAPDF page: 277

reģistrācija EDS

TERM

Registration in EDS

Registration action performed through VID’s Electronic Declaration System for electronic devices, equipment, users, servicing organisations or related fiscal-device records where applicable.

Relevance: Fiscalisation, Device Registration, EDSTags / Context: reģistrācija EDS, EKA, VID, electronic registrationPDF page: 187

Registrierkasse

TERM

Registrierkasse | Cash Register

Austrian cash-register term used in the context of the cash-register obligation and RKSV security requirements.

Relevance: Fiscalisation, Retail, POSTags / Context: cash register, receipt issuance, retail, RKSVPDF page: 44

Registrierkassenpflicht

TERM

Registrierkassenpflicht | Cash Register Obligation

Austrian obligation for in-scope businesses to use an electronic cash register once the relevant turnover and cash-transaction thresholds are met.

Relevance: Fiscalisation, Retail, POSTags / Context: cash-register obligation, retail, receipt issuance, RKSVPDF page: 44

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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.