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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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
Soliq hamkor
TERMСолиқ ҳамкор | Tax Partner
SOLIQ mobile-application function through which individuals can report detected tax offences, linked to the public-control and consumer fiscalisation environment.
Relevance: Fiscalisation, Public Control, Consumer Tax ServicesTags / Context: Soliq hamkor, Tax Partner, SOLIQ, tax offence reportingPDF page: 333
Soliq qo‘mitasi
TERMO‘zbekiston Respublikasi Soliq qo‘mitasi / Ўзбекистон Республикаси Солиқ қўмитаси | Tax Committee of the Republic of Uzbekistan
Uzbek tax authority responsible for tax administration, VAT, taxpayer registration, electronic tax services, electronic invoices, online cash registers and fiscal-data infrastructure.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: Soliq qo‘mitasi, Солиқ қўмитаси, soliq.uz, my.soliq.uz, QQSPDF page: 333
Soliq-servis
TERMСолиқ-сервис | Soliq-servis State Enterprise
State enterprise under the tax authority ecosystem providing technical support to taxpayers and tax authorities, including support related to reporting, declarations, tax-service information systems and Tax Free operations.
Relevance: Digital Tax Services, Tax Infrastructure, Taxpayer SupportTags / Context: Soliq-servis, Tax Committee, Tax Free, tax systemsPDF page: 333
SoliqOnline
TERMSoliqOnline Electronic Invoicing Platform
Uzbek electronic invoicing platform used for issuing, exchanging, signing, receiving, storing and processing electronic invoices through the centralised tax-controlled e-invoicing environment.
Relevance: e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: SoliqOnline, EHF, Tax Committee, QQSPDF page: 334
Solution compatible
TERMCompatible Solution
Software or service connected to at least one approved platform and capable of supporting reform-compliant e-invoicing or e-reporting operations, without itself having the legal status of an approved platform.
Relevance: e-Invoicing, Software, InteroperabilityTags / Context: solution compatible, PA connection, software provider, ODPDF page: 128
Solution de facturation électronique
TERMSolution de facturation électronique | Electronic Invoicing Solution
Cameroonian electronic invoicing solution concept linked to the developing real-time taxation reform, intended to support electronic invoice issuance and transmission once the regime is operationalised through approved systems, devices or software.
Relevance: e-Invoicing, Digital Tax Infrastructure, ReformTags / Context: approved system, invoice transmission, real-time reporting, DGIPDF page: 77
solution technique alternative
TERMAlternative Technical Solution
Alternative non-automated technical channel made available through online forms for economic operators manually issuing and transmitting electronic invoices in the public-procurement framework.
Relevance: B2G e-Invoicing, Manual Submission, Public ProcurementTags / Context: solution technique alternative, MyGuichet.lu, e-Facturation, electronic invoicePDF page: 194
sonstige Rechnung
TERMOther Invoice
German invoice category for invoices that do not meet the statutory E-Rechnung requirements, including paper invoices and unstructured electronic invoices such as simple PDF invoices.
Relevance: e-Invoicing, VAT, Document TypeTags / Context: sonstige Rechnung, PDF invoice, paper invoice, § 14 UStGPDF page: 134
SOQS
TERMSARS Online Query System
SARS online channel used to submit selected taxpayer queries, requests, registrations and supporting submissions through SARS online services.
Relevance: Digital Tax Services, Taxpayer SupportTags / Context: SOQS, SARS Online Query System, SARS query, online servicesPDF page: 287
SORP
TERMSoftvérová on-line registračná pokladnica | Software Online Cash Register
Software online cash-register model used for recording sales through certified eKasa client software and protected data storage, with communication to the eKasa system through the integration interface.
Relevance: Fiscalisation, Software Cash Register, Online ReportingTags / Context: SORP, softvérová on-line registračná pokladnica, PPEKK, CHDÚ, eKasaPDF page: 283