BP-e
TERMBilhete de Passagem Eletrônico | Electronic Passenger Ticket
Brazilian electronic fiscal document used for passenger transport ticketing in the electronic fiscal-document environment.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
BPA / Belgian Peppol Authority
TERMBelgian Peppol Authority
Belgian Peppol authority role associated with national Peppol governance and e-invoicing interoperability.
BPC
TERMBusiness Payments Coalition
U.S. industry coalition that convened the E-invoice Exchange Market Pilot with Federal Reserve support and helped develop the exchange framework that led to DBNAlliance.
BRA
TERMBarbados Revenue Authority
Barbadian tax authority responsible for tax administration, taxpayer services, VAT administration and digital tax-service infrastructure.
Branch Code
TERMZRA Branch Code
ZRA branch identifier used in Smart Invoice registration, device / branch configuration and invoice data exchange.
Branch No.
TERMBranch Number
Thai branch identifier used together with the taxpayer identification number in Revenue Department VAT forms and tax-document contexts.
Brčko distrikt fiskalne kase
TERMFiskalne kase u Brčko distriktu | Fiscal Cash Registers in Brčko District
Brčko District cash-register fiscalisation framework used for recording taxable transactions and issuing fiscal documents under district-level rules.
Breakdown / Fault Reporting
TERMBreakdown or Fault Reporting
Reporting obligation connected with breakdowns or faults that affect the effective use of an Electronic Cash Register system by a registered GST taxpayer.
BRN
TERMBusiness Registration Number
Ugandan business registration identifier used in business and EFRIS-related taxpayer or transaction documentation contexts.
BRN
TERMBusiness Registration Number
Business-registration identifier used in Malaysia e-Invoice data where the supplier or buyer is a registered business entity.
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.