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

Structured electronic invoice

TERM

Structured electronic invoice

Belgian e-invoice concept used for machine-readable invoice exchange between software systems in the B2B mandate and public-sector e-invoicing environment.
Relevance: e-Invoicing, Document Type, Structured DataTags / Context: structured invoice, B2B mandate, Peppol, software-to-software exchangePDF page: 55

strukturēts elektroniskais rēķins

TERM

Structured Electronic Invoice

Invoice prepared, sent and received in a structured machine-readable format allowing automatic and electronic processing.
Relevance: e-Invoicing, Structured Invoice, Digital Document ExchangeTags / Context: strukturēts elektroniskais rēķins, e-rēķins, XMLPDF page: 187

strukturētu elektronisko rēķinu aprite

TERM

Circulation of Structured Electronic Invoices

Latvia’s structured electronic invoice circulation framework for organising and implementing structured e-invoice exchange.
Relevance: e-Invoicing, Structured Invoice Circulation, Digital Document ExchangeTags / Context: strukturētu elektronisko rēķinu aprite, e-rēķinu aprite, e-Adrese, VID, VDAAPDF page: 187

STT

TERM

Système de Télédéclaration et Télépaiement | Online Filing and Payment System

Mauritanian DGI online tax-service platform used for electronic tax declaration, online tax payment and payment-method registration.
Relevance: Digital Tax Services, e-Reporting, e-PaymentTags / Context: STT, Système de Télédéclaration et Télépaiement, DGI, télédéclaration, télépaiementPDF page: 205

Submission Receipt

TERM

Submission Receipt

Confirmation issued by a tax authority or platform to evidence that a file, invoice, report or fiscal message has been received or accepted.
Relevance: e-Invoicing, Fiscal Reporting, EvidenceTags / Context: submission receipt, receipt confirmation, platform response, acknowledgementPDF page: 26

SubTIN

TERM

ንዑስ የግብር ከፋይ መለያ ቁጥር | Sub Taxpayer Identification Number

Sub-identifier used in Ministry of Revenues taxpayer and receipt-search functions alongside the main taxpayer identification number.
Relevance: Taxpayer Identification, Receipt Verification, Digital Tax ServicesTags / Context: SubTIN, TIN, taxpayer search, receipt orderPDF page: 120

SUNAT

TERM

Superintendencia Nacional de Aduanas y de Administración Tributaria | National Superintendency of Customs and Tax Administration

Peruvian tax and customs authority responsible for tax administration, customs administration, electronic payment documents, electronic issuing systems and electronic remittance guides.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: SUNAT, Superintendencia Nacional de Aduanas y de Administración Tributaria, CPE, SEEPDF page: 244

Supplier

TERM

Supplier

EFD manufacturer, component manufacturer or supplier to business, including parties that supply accredited POS or E-SDC components to taxpayers or businesses.
Relevance: Fiscalisation, Supplier, Device Supply ChainTags / Context: supplier, EFD, POS, E-SDC, accredited componentPDF page: 335

Supplier

TERM

Supplier

Person who supplies an EFD or a component of an EFD to a taxpayer and may apply for accreditation of a POS or E-SDC.
Relevance: Fiscalisation, Supplier, AccreditationTags / Context: supplier, EFD, POS, E-SDC, accreditationPDF page: 268

Supplier / Distributor

TERM

EBM Supplier / Distributor

RRA-recognised supplier or distributor involved in providing, selling, registering or supporting certified EBM components, CIS, SDC or related EBM systems.
Relevance: Fiscalisation, EBM Ecosystem Actor, SupplierTags / Context: supplier, distributor, EBM, CIS, SDC, RRAPDF page: 266

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.