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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2,867 terms
BrOznRac
TERMBrojčana oznaka računa | Numerical Receipt Mark
Sequential numerical receipt mark used as the first component of the Croatian fiscal receipt number. It identifies the individual receipt within the taxpayer’s receipt-numbering sequence and appears together with the business-premises identifier and payment-device identifier.
Relevance: Fiscalisation, Receipt Numbering, Document IdentificationTags / Context: BrOznRac, Brojčana oznaka računa, receipt number, fiscal receipt, CroatiaPDF page: 96
BSI
TERMBundesamt für Sicherheit in der Informationstechnik | Federal Office for Information Security
German federal information-security authority responsible for certification requirements connected with technical security systems used in the German cash-register security framework.
Relevance: Fiscalisation, Security Certification, Digital Tax InfrastructureTags / Context: BSI, TSE, certification, cash-register securityPDF page: 132
BTS
TERMBelize Tax Service
Belizean tax authority responsible for tax administration, GST administration, taxpayer services, IRIS Belize, online tax services and the developing electronic tax-document framework.
Relevance: Tax Authority, VAT / GST, e-Invoicing, Digital Tax InfrastructureTags / Context: BTS, Belize Tax Service, tax administration, GST, IRIS Belize, online servicesPDF page: 56
btw
TERMBelasting over de toegevoegde waarde | Value Added Tax
Dutch VAT acronym used in tax administration, VAT returns, VAT invoices and invoice-related terminology.
Relevance: VAT, Tax Administration, Invoice TerminologyTags / Context: btw, VAT, omzetbelasting, BelastingdienstPDF page: 222
BTW / TVA / MwSt
TERMBelasting over de Toegevoegde Waarde / Taxe sur la Valeur Ajoutée / Mehrwertsteuer | Value Added Tax
Belgian VAT terms used in Dutch, French and German tax administration, invoice content, VAT returns, HoReCa VAT cash-register tickets and e-invoicing contexts.
Relevance: VAT / GST, Invoicing, Fiscalisation, Tax AdministrationTags / Context: BTW, TVA, MwSt, VAT, invoice content, VAT return, GKS, SCEPDF page: 54
btw-id
TERMBtw-identificatienummer | VAT Identification Number
Dutch VAT identification number used in contacts with customers and suppliers, including invoices, websites, letterheads and EU business contexts.
Relevance: VAT, Tax Identification, Invoice IdentificationTags / Context: btw-id, btw-identificatienummer, VAT ID, invoices, VIESPDF page: 222
btw-kasticket / ticket de caisse TVA
TERMbtw-kasticket / ticket de caisse TVA | VAT Cash Register Ticket
Belgian VAT cash-register ticket issued from the certified registered cash-register system in the HoReCa sector where the GKS / SCE obligation applies.
Relevance: Fiscalisation, HoReCa, VAT / GST, Document TypeTags / Context: VAT ticket, GKS, SCE, HoReCa, cash-register receiptPDF page: 54
Btw-nummer / Numéro de TVA / MwSt-Nummer
TERMBtw-nummer / Numéro de TVA / MwSt-Nummer | VAT Number
Belgian VAT identification number based on the enterprise number once VAT identification is activated.
Relevance: Taxpayer Identification, VAT / GST, InvoicingTags / Context: VAT identification, enterprise number, invoicing, KBO, BCEPDF page: 54
bunuri cu risc fiscal ridicat
TERMGoods with High Fiscal Risk
Goods category monitored through the RO e-Transport system where transport data must be declared and identified by a UIT code under the Romanian goods-transport monitoring framework.
Relevance: e-Reporting, Goods Movement, Fiscal Risk MonitoringTags / Context: bunuri cu risc fiscal ridicat, RO e-Transport, UIT, ANAFPDF page: 257
BURS
TERMBotswana Unified Revenue Service
Botswana revenue authority responsible for tax administration, customs administration, VAT administration, taxpayer services and digital revenue-service infrastructure.
Relevance: Tax Authority, VAT / GST, Digital Tax InfrastructureTags / Context: BURS, tax administration, VAT, customs, taxpayer servicesPDF page: 64
