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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Download the GFTR

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

ROI

TERM

Registro de Operadores Intracomunitarios | Register of Intra-Community Operators

Spanish register for taxpayers carrying out intra-Community operations, linked to Spanish NIF-IVA use for EU VAT transactions.

Relevance: VAT, EU Trade, Taxpayer RegistrationTags / Context: ROI, operadores intracomunitarios, NIF-IVA, VIES, Modelo 036PDF page: 294

Rol Único Tributario / RUT

TERM

Unique Taxpayer Number

Chilean tax identification number used to identify taxpayers for tax registration, filing, invoicing and tax-administration purposes.

Relevance: Taxpayer IdentificationTags / Context: RUT, taxpayer identifier, tax registration, invoicingPDF page: 85

Rounding

TERM

Tax Rounding / Amount Rounding

Calculation process used to round tax amounts, line totals or document totals according to defined currency, tax or invoicing rules.

Relevance: VAT, GST, Invoice CalculationTags / Context: rounding, tax rounding, amount rounding, currency precisionPDF page: 25

RQ

TERM

Revenu Québec | Québec Revenue Administration

Québec tax administration responsible for administering Québec tax obligations and, in Québec, administering the GST / HST and QST framework for most registrants.

Relevance: Tax Authority, VAT / GST, Provincial Tax, FiscalisationTags / Context: Revenu Québec, QST, TVQ, GST / HST administration, mandatory billingPDF page: 80

RRA

TERM

Rwanda Revenue Authority

Rwandan tax authority responsible for tax administration, Electronic Billing Machine implementation, Electronic Invoicing System control, sales-data reporting and taxpayer digital services.

Relevance: Tax Authority, Fiscalisation, Digital Tax ServicesTags / Context: RRA, Rwanda Revenue Authority, EBM, VSDC, Online EBMPDF page: 266

RRSIF

TERM

Reglamento de requisitos de los sistemas informáticos de facturación | Regulation on Requirements for Billing IT Systems

Spanish regulation establishing requirements for IT systems and programs that support invoicing processes, including integrity, conservation, accessibility, legibility, traceability, inalterability and standardised billing records.

Relevance: Fiscalisation, Billing Software Compliance, Invoice RecordsTags / Context: RRSIF, sistemas informáticos de facturación, Veri*Factu, AEATPDF page: 294

RS

TERM

შემოსავლების სამსახური | Revenue Service

English acronym-style reference used for the Georgian Revenue Service in English-language tax-administration, fiscalisation and electronic-service discussions.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: RS, Revenue Service, Georgian tax authority, rs.gePDF page: 130

RSL

TERM

Revenue Services Lesotho | Revenue Services Lesotho

Lesotho tax authority responsible for tax administration, VAT administration, Lekuka implementation, taxpayer e-services and digital tax-modernisation programmes.

Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: RSL, Revenue Services Lesotho, VAT, Lekuka, eTaxPDF page: 188

RT

TERM

Registratore Telematico | Telematic Recorder

Approved telematic recorder used to electronically store retail transaction data, issue the commercial document and transmit daily corrispettivi data to Agenzia delle Entrate.

Relevance: Retail Fiscalisation, Device-Based Fiscalisation, e-ReportingTags / Context: RT, Registratore Telematico, corrispettivi telematici, documento commercialePDF page: 164

RT account / Compte de programme RT

TERM

GST / HST Program Account / Compte de programme de TPS / TVH

Canada Revenue Agency programme account used for GST / HST registration, filing, remittance and related obligations.

Relevance: Taxpayer Identification, Tax ReportingTags / Context: RT account, GST / HST account, CRA programme accountPDF page: 80

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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.