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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

Service Provider

TERM

Service Provider Submission Channel

Submission route in the Revenue Department e-Tax Invoice & e-Receipt environment where electronic tax-document data is transmitted through a certified service provider.
Relevance: e-Invoicing, Submission Channel, Service ProviderTags / Context: Service Provider, e-Tax Invoice, e-Receipt, RD, ETDAPDF page: 309

Service Provider

TERM

Service Provider

NITDA-regulated provider category covering Access Point Providers and System Integrators that deliver e-invoicing transmission, integration or compliance services within Nigeria’s e-invoicing ecosystem.
Relevance: e-Invoicing, Service Provider, Technical GovernanceTags / Context: Service Provider, APP, System Integrator, NITDA, accreditationPDF page: 229

Service Provider

TERM

Service Provider

Third-party organisation providing access, transmission, validation, integration, reporting, archiving or compliance services in an e-invoicing or fiscalisation framework.
Relevance: e-Invoicing, Fiscalisation, Service ProviderTags / Context: service provider, provider, intermediary, platform operatorPDF page: 25

Servicios web de comprobantes electrónicos

TERM

Electronic Tax Document Web Services

SRI web services used for electronic document reception, validation, authorisation and consultation within the electronic tax-document process.
Relevance: e-Invoicing, Digital Infrastructure, AuthorisationTags / Context: web services, validation, authorisation, SRIPDF page: 113

Servis eRačun za državu

TERM

State e-Invoice Service

Croatian national public-sector e-invoicing platform used for issuing and receiving structured eRačuni in public procurement.
Relevance: e-Invoicing, Public Sector Infrastructure, Digital InfrastructureTags / Context: state e-invoice service, B2G, public procurement, EN 16931, FINAPDF page: 98

Servizio di consultazione delle fatture e delle ricevute

TERM

Invoice and Receipt Consultation Service

Agenzia delle Entrate service within the Fatture e Corrispettivi environment used to consult electronic invoices, receipts and related VAT data made available through the electronic invoicing services.
Relevance: Digital Tax Services, e-Invoicing, Document ConsultationTags / Context: consultazione fatture e ricevute, Fatture e Corrispettivi, AdE, SdIPDF page: 165

serwisant kas

TERM

Cash-Register Service Technician

Authorised service technician involved in cash-register installation, servicing and lifecycle procedures within the Polish fiscal cash-register environment.
Relevance: Fiscalisation, Cash Register Service, Device LifecycleTags / Context: serwisant kas, kasa rejestrująca, kasa online, CEKR2PDF page: 249

SET

TERM

Subsecretaría de Estado de Tributación | Undersecretariat of State for Taxation

Former / legacy Paraguayan tax-administration reference appearing in older SIFEN and e-Kuatia materials before the current DNIT structure.
Relevance: Tax Authority, Legacy Reference, e-InvoicingTags / Context: SET, Subsecretaría de Estado de Tributación, SIFEN, e-KuatiaPDF page: 242

SEV / SRS

TERM

Système d’enregistrement des ventes / Sales Recording System

Certified Québec sales-recording system used by in-scope businesses to produce customer bills and transmit transaction data to Revenu Québec through the MEV-WEB / WEB-SRM.
Relevance: Fiscalisation, POS Systems, Receipt IssuanceTags / Context: SEV, SRS, certified system, POS, mandatory billing, QuébecPDF page: 80

SF

TERM

Sistem Fiskal / Фискални систем | Fiscal System

Abbreviation for Kosovo fiscal system used to issue fiscal coupons for transactions as part of the fiscalisation framework administered by the tax authority.
Relevance: Fiscalisation, Fiscal System, Digital Tax InfrastructureTags / Context: SF, fiscal system, PEF, kupon fiskalPDF page: 180

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.