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

Soliq hamkor

TERM

Солиқ 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

TERM

O‘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

TERM

Солиқ-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

TERM

SoliqOnline 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

TERM

Compatible 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

TERM

Solution 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

TERM

Alternative 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

TERM

Other 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

TERM

SARS 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

TERM

Softvérová 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

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.