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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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Global Fiscalisation Terminology Reference
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

SGST / UTGST

TERM

State Goods and Services Tax / Union Territory Goods and Services Tax

State or Union Territory component of GST charged on intra-state supplies under India’s GST framework and reflected in GST invoice and return reporting.
Relevance: GST, Tax Component, Invoice ContentTags / Context: SGST, UTGST, State GST, Union Territory GSTPDF page: 155

SHAAM

TERM

ממוחשבים עיבודים שירות | Computerised Processing Service

Israel Tax Authority computerised processing service associated with Tax Authority digital systems, representative connectivity, software-house connectivity and API infrastructure.
Relevance: Digital Tax Infrastructure, API, Invoice ControlTags / Context: SHAAM, שע״ם , software houses, APIPDF page: 160

Shfrytëzues i PEF / Корисник ФЕО

TERM

Fiscal Equipment User

Taxpayer or business user operating fiscal electronic equipment, fiscal systems or fiscal electronic software for fiscal-coupon issuance.
Relevance: Fiscalisation, Taxpayer Role, Device UseTags / Context: PEF user, taxpayer, fiscal equipment, kupon fiskalPDF page: 180

SIA „e-Factura”

TERM

Sistemul Informațional Automatizat „e-Factura” | Automated Information System “e-Factura”

Moldovan automated information system used for creation, circulation and processing of electronic invoices and electronic tax invoices.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: SIA e-Factura, e-Factura, factură fiscală electronică, SFSPDF page: 211

SIA „Monitorizarea Electronică a Vânzărilor”

TERM

Sistemul Informațional Automatizat „Monitorizarea Electronică a Vânzărilor” | Automated Information System “Electronic Sales Monitoring”

SFS automated information system functioning as a unified resource for receiving and recording transaction information from cash-register and control equipment.
Relevance: Fiscalisation, Sales Monitoring, Digital Tax InfrastructureTags / Context: SIA MEV, Monitorizarea Electronică a Vânzărilor, SFS, ECCPDF page: 211

SIAT

TERM

Sistema Integrado de la Administración Tributaria | Integrated Tax Administration System

Bolivian integrated tax-administration system used for digital tax services, including online billing and electronic invoicing functions.
Relevance: Digital Tax Infrastructure, e-Invoicing, FiscalisationTags / Context: SIAT, tax platform, online services, billing systemPDF page: 60

SIAT en Línea

TERM

SIAT en Línea | SIAT Online

Bolivian online tax-service environment through which taxpayers access digital tax functions, including billing, invoice management and taxpayer services.
Relevance: Digital Tax Infrastructure, e-Invoicing, Taxpayer ServicesTags / Context: SIAT en Línea, online tax services, taxpayer portal, billingPDF page: 60

Sicherheitseinrichtung

TERM

Sicherheitseinrichtung | Technical Security Device

Austrian cash-register tamper-protection component required under RKSV to protect cash-register records against manipulation.
Relevance: Fiscalisation, Digital Tax Infrastructure, Technical SecurityTags / Context: security device, tamper protection, cash register, RKSVPDF page: 44

SIF

TERM

Sistema informático de facturación | Billing IT System

IT system or software used by a business or professional to issue invoices and generate the required billing records under the Spanish RRSIF / VERI*FACTU framework.
Relevance: Fiscalisation, Billing Software, Invoice Data IntegrityTags / Context: SIF, sistema informático de facturación, Veri*Factu, RRSIFPDF page: 294
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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.