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

SVAT

TERM

Simplified Value Added Tax Scheme

Sri Lankan simplified VAT scheme administered by the IRD for defined VAT registered persons, including Registered Identified Purchasers and Registered Identified Suppliers.
Relevance: VAT, Simplified VAT, Taxpayer RegistrationTags / Context: SVAT, Simplified VAT Scheme, IRD, RIP, RISPDF page: 296

SVCV

TERM

Simplified VAT Credit Voucher

Credit voucher provided by the IRD to Registered Identified Purchasers for issue to Registered Identified Suppliers with a value equivalent to suspended VAT on supplies under the SVAT framework.
Relevance: VAT, Simplified VAT, Credit VoucherTags / Context: SVCV, Simplified VAT Credit Voucher, RIP, RIS, suspended VATPDF page: 296

Svefaktura

TERM

Svefaktura

Swedish electronic-invoice format historically used in Sweden and still relevant as a national e-invoicing term, while current Swedish public-sector recommendations favour Peppol BIS Billing 3.
Relevance: e-Invoicing, Structured Invoice, Swedish FormatTags / Context: Svefaktura, e-faktura, SFTI, PeppolPDF page: 298

SYGMEF

TERM

Système de Gestion des Machines Électroniques de Facturation | Electronic Invoicing Machine Management System

System used for the management of electronic invoicing machines within Burkina Faso’s certified electronic-invoicing implementation framework.
Relevance: Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: SYGMEF, machines électroniques de facturation, SECeF, DGIPDF page: 71

SyGMEF

TERM

Système de Gestion des Machines Electroniques de Facturation | Electronic Invoicing Machine Management System

Niger DGI system for managing electronic invoicing machines within the SECeF certified-invoice framework, including taxpayer access and invoice verification functions.
Relevance: Fiscalisation, Device Management, Digital Tax InfrastructureTags / Context: SyGMEF, Système de Gestion des Machines Electroniques de Facturation, SECeF, DGIPDF page: 227

SyGMEF

TERM

Système de Gestion des Machines Électroniques de Facturation | Electronic Invoicing Machine Management System

Beninese DGI system used to manage access to the e-MECeF environment and support the electronic issuance and verification of standardised invoices.
Relevance: e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: SyGMEF, e-MECeF, DGI, Facture NormaliséePDF page: 58

Syntax

TERM

Syntax

Technical representation format used to encode a semantic data model into a machine-readable structure such as XML or JSON.
Relevance: e-Invoicing, Data Format, Technical SpecificationTags / Context: syntax, invoice syntax, XML syntax, structured dataPDF page: 26

Systém pre pokladnice eKasa

TERM

System for eKasa Cash Registers

Environment established by the Financial Directorate for recording data messages sent from eKasa cash registers.
Relevance: Fiscalisation, Tax Data Reporting, Digital InfrastructureTags / Context: systém pre pokladnice eKasa, dátové správy, pokladnica eKasaPDF page: 283

System-to-System Integration

TERM

System-to-System Integration with EFRIS

EFRIS integration method where a taxpayer’s ERP, POS or business transaction system connects directly with EFRIS for electronic fiscal-document issuance and transaction-data exchange.
Relevance: Fiscalisation, e-Invoicing, System IntegrationTags / Context: system-to-system, EFRIS API, ERP integration, URAPDF page: 322

Système de facturation électronique

TERM

Electronic Invoicing System

Electronic invoicing environment described as part of the Facture Normalisée reform, supporting electronic handling of standardised invoices and tax control.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: electronic invoicing system, Facture Normalisée, DGIPDF page: 107

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.