Skatturinn
TERMIceland Revenue and Customs
Icelandic tax and customs authority responsible for tax administration, VSK administration, taxpayer services and digital tax services.
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
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
skeytamiðlari
TERMMessage Broker / Electronic Document Intermediary
Icelandic term for the intermediary transmission channel through which electronic invoices are transmitted to public-sector recipients.
Skúffan / Signet Invoice
TERMSignet Invoice, formerly Skúffan
Icelandic electronic-invoice portal and service used by smaller suppliers or users without their own accounting-system capability to create and send electronic invoices to organisations that receive electronic invoices.
Smart Card
TERMSmart Card
Physical Secure Element implementation used for secure access, identification or fiscalisation functions in the Fiji VMS environment.
Smart Invoice
TERMZRA Smart Invoice
ZRA electronic invoicing system used to manage invoice and stock data transmitted by taxpayers to ZRA, replacing the earlier EFD-based fiscalisation framework.
Smart Invoice Certified Invoicing System
TERMCertified Invoicing System under ZRA Smart Invoice
Taxpayer invoicing, accounting, POS or ERP system certified for integration with ZRA Smart Invoice, typically through the VSDC interface.
Smart Invoice Online
TERMSmart Invoice Online
ZRA Smart Invoice web-based invoicing platform accessed through a browser or online portal, suitable for taxpayers using the online Smart Invoice solution.
Smart Invoice Taxpayer Portal
TERMSmart Invoice Taxpayer Portal
ZRA portal used by taxpayers to register for Smart Invoice, select the applicable Smart Invoice type, access Smart Invoice services and manage Smart Invoice registration or configuration.
Smart Invoice Verification
TERMSmart Invoice Verification
Verification process using the Smart Invoice QR code, Mark ID or related invoice data to confirm invoice validity in the ZRA Smart Invoice environment.
SML
TERMService Metadata Locator
Peppol network component used to locate the relevant service metadata publisher for a participant.
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.