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

Steuernummer

TERM

Steuernummer | Tax Number

Austrian domestic tax number used for general tax-administration purposes.
Relevance: Taxpayer Identification, Tax AdministrationTags / Context: tax number, FinanzOnline, taxpayer identificationPDF page: 44

stick

TERM

Security Device / Security Medium

Security device or medium used to secure the Malian facture normalisée under the secured normalised-invoice system.
Relevance: Fiscalisation, Invoice Security, Normalised InvoiceTags / Context: stick, facture normalisée, système sécurisé, DGIPDF page: 202

Sticker électronique

TERM

Electronic Sticker

FNE implementation marker representing the electronic signature applied to standardised electronic invoices and receipts.
Relevance: e-Invoicing, Fiscalisation, Compliance MarkerTags / Context: sticker électronique, FNE, RNE, facture normalisée électroniquePDF page: 167

Sticker virtuel

TERM

Virtual Sticker

FNE security element replacing the physical sticker logic and represented by the Visuel FNE, QR Code de certification and uninterrupted annual serial numbering on electronic invoices and receipts.
Relevance: e-Invoicing, Fiscalisation, Security MarkerTags / Context: sticker virtuel, Visuel FNE, QR Code de certification, numérotation annuellePDF page: 167

STIR

TERM

Soliq to‘lovchining identifikatsiya raqami / Солиқ тўловчининг идентификация рақами | Taxpayer Identification Number

Uzbek taxpayer identification number used to identify taxpayers in tax administration, electronic tax services, VAT, electronic invoicing and online cash-register processes.
Relevance: Taxpayer Identifier, VAT, Fiscalisation, e-InvoicingTags / Context: STIR, СТИР, TIN, taxpayer identification number, Tax CommitteePDF page: 334

Stock Data

TERM

Smart Invoice Stock Data

Stock and inventory data managed or transmitted through Smart Invoice together with invoice data, supporting ZRA’s control of goods, sales and tax reporting.
Relevance: e-Invoicing, Stock Data, FiscalisationTags / Context: stock data, Smart Invoice, inventory management, ZRAPDF page: 343

stock records

TERM

Stock Records

Inventory records maintained through EIS as part of Malawi’s electronic tax-invoicing and tax-compliance framework.
Relevance: e-Invoicing, Inventory Control, VAT Compliance, Tax ReportingTags / Context: stock records, EIS, inventory management, MRA, taxpayer portalPDF page: 197

STP

TERM

Single Touch Payroll

Australian payroll reporting system under which employers report payroll information digitally to the ATO.
Relevance: Digital Tax Infrastructure, Payroll ReportingTags / Context: STP, payroll reporting, employer reporting, ATO servicesPDF page: 42

STRN

TERM

Sales Tax Registration Number

Pakistan sales-tax registration number used to identify registered suppliers on invoices and receipts where sales tax is charged or recovered.
Relevance: Tax Identification, Sales Tax, Invoice / Receipt IdentificationTags / Context: STRN, Sales Tax Registration Number, FBR, invoice, receiptPDF page: 236

Structured e-Invoice

TERM

Structured Electronic Invoice

Electronic invoice represented in a structured machine-readable format, allowing automated validation, exchange, processing and archiving.
Relevance: e-Invoicing, Data Format, AutomationTags / Context: structured e-invoice, XML invoice, JSON invoice, semantic invoicePDF page: 26

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.