BURS eServices
TERMBURS eServices
BURS online taxpayer-service portal used for digital taxpayer access and electronic tax-service interaction.
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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Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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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
Business ID
TERMBusiness Identification Code
Unique business identifier generated within the e-invoicing platform environment and used as a standard user or business identification element in Nigeria’s e-invoicing system.
Business Rules
TERMBusiness Rules
Formal validation, content, calculation, routing or process rules applied to electronic invoices, reports, fiscal documents or platform messages.
Business Tax Account
TERMBusiness Tax Account
HMRC online account used by businesses to access and manage UK tax services, including VAT services where available for the business.
Buyer Zone
TERMBuyer Zone
OGP access environment used by Irish public-service buyers to access live public procurement contracts and frameworks, including the eInvoicing Framework.
Buyer-Created Invoice
TERMBuyer-Created Invoice
Invoice created by the buyer rather than the supplier under an authorised self-billing or buyer-created invoicing process.
Buyer-created taxable supply information
TERMBuyer-Created Taxable Supply Information
GST documentation prepared by a GST-registered buyer for a GST-registered seller where the parties agree that the buyer will provide the taxable supply information.
Buzón Tributario
TERMTax Mailbox
SAT electronic mailbox used for taxpayer communications, notifications, messages and digital tax-service interaction.
BZSt
TERMBundeszentralamt für Steuern | Federal Central Tax Office
German federal tax office responsible for central tax-administration functions, including VAT identification-number services and the BZSt online portal.
Cabinetul personal al contribuabilului
TERMTaxpayer Personal Cabinet
SFS taxpayer account environment used to access electronic fiscal services, including e-Factura and related taxpayer-service functions.
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.