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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

RUT

TERM

Registro Único Tributario | Single Tax Registry

Costa Rican taxpayer registry in which taxpayers register their identification data and economic activities before issuing electronic tax documents or using TICOFACTURA.

Relevance: Taxpayer Identification, Tax RegistrationTags / Context: taxpayer registry, economic activity, TICOFACTURAPDF page: 95

SABIS

TERM

Sąskaitų administravimo bendroji informacinė sistema | General Account Administration Information System

Lithuanian public-sector e-invoicing platform used for invoice administration and submission to public-sector entities and contracting organisations, replacing E. sąskaita.

Relevance: e-Invoicing, Public-Sector e-Invoicing, Digital Public ServicesTags / Context: SABIS, Sąskaitų administravimo bendroji informacinė sistema, B2G e-invoicing, E. sąskaita, PeppolPDF page: 192

SAC

TERM

Services Accounting Code

Services classification code used in GST invoice, e-invoice and GST reporting contexts for identifying services under the GST framework.

Relevance: GST, Classification, Invoice ContentTags / Context: SAC, service classification, GST invoice, e-invoicePDF page: 155

SAF-T

TERM

Standard Audit File for Tax

Standardised audit-file concept used to structure accounting, invoice, tax, inventory or transaction data for tax authority review or reporting.

Relevance: Audit, Fiscal Reporting, Data ExportTags / Context: SAF-T, standard audit file, OECD, tax audit, XMLPDF page: 25

SAF-T (Moz)

TERM

Standard Audit File for Tax, Mozambique

Mozambique-specific standard audit-file concept used in the 2025 invoice-data reporting procedure for extracting billing data from certified software and submitting it to the Tax Authority.

Relevance: e-Reporting, Audit File, Invoice Data ReportingTags / Context: SAF-T (Moz), invoice-data file, e-Declaração, certified billing softwarePDF page: 219

SAF-T de Contabilidade

TERM

Ficheiro SAF-T de Contabilidade | Accounting SAF-T File

Angolan accounting SAF-T file used for structured submission of accounting information to AGT for fiscal reporting and audit purposes.

Relevance: e-Reporting, Fiscal Data Reporting, Audit FileTags / Context: SAF-T de Contabilidade, SAF-T(AO), contabilidade, AGTPDF page: 35

SAF-T de Inventário

TERM

Ficheiro SAF-T de Inventário | Inventory SAF-T File

Angolan inventory SAF-T file used for structured reporting of taxpayer inventory information to AGT for in-scope reporting obligations.

Relevance: e-Reporting, Inventory Reporting, Fiscal ControlTags / Context: SAF-T de Inventário, inventário, AGT, SAF-T(AO)PDF page: 35

SAF-T Financial

TERM

Standard Audit File for Tax Financial

Norwegian SAF-T accounting-data format used for exchange and submission of accounting data to Skatteetaten when requested.

Relevance: SAF-T, e-Reporting, Accounting Data, AuditTags / Context: SAF-T Financial, SAF-T Regnskap, accounting data, SkatteetatenPDF page: 233

SAF-T Kassasystem

TERM

SAF-T Cash Register

Norwegian SAF-T cash-register file format used for standardised export and submission of electronic cash-register log data when requested by Skatteetaten.

Relevance: Fiscalisation, SAF-T, Cash Register Audit, e-ReportingTags / Context: SAF-T Kassasystem, SAF-T Cash Register, elektronisk journal, AltinnPDF page: 233

SAF-T(AO)

TERM

Ficheiro Normalizado de Auditoria Tributária de Angola | Angola Standard Audit File for Tax

Angola-specific standard audit file used for structured fiscal-data reporting, audit support and electronic tax-data submission to AGT.

Relevance: e-Reporting, Fiscal Data Reporting, Audit FileTags / Context: SAF-T(AO), ficheiro normalizado, AGT, auditoria tributáriaPDF page: 35

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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.