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

TaRMS Self-Service Portal / SSP

TERM

TaRMS Self-Service Portal

ZIMRA taxpayer self-service portal providing access to TaRMS functions and an automatic access link to the FDMS Self-Service Portal.
Relevance: Digital Tax Services, Taxpayer Portal, FiscalisationTags / Context: TaRMS SSP, Self-Service Portal, FDMS portal, ZIMRAPDF page: 345

Tax Accounting Software Vendor

TERM

Tax Accounting Software Vendor

Software vendor category recognised in the FTA tax-support environment, relevant to VAT accounting, tax-compliance software and digital tax-service support.
Relevance: Digital Tax Services, Software Vendor, VAT ComplianceTags / Context: tax accounting software vendor, FTA, EmaraTax, VATPDF page: 319

Tax Authority Platform

TERM

Tax Authority Platform

Digital platform operated by or for a tax authority to receive, validate, clear, store, monitor or process fiscal, invoice, VAT, GST or reporting data.
Relevance: Digital Tax Services, e-Invoicing, FiscalisationTags / Context: tax authority platform, tax platform, reporting portal, clearance platformPDF page: 26

Tax Category Code

TERM

Smart Invoice Tax Category Code

ZRA Smart Invoice code used to identify the tax treatment or tax category applied to an item or transaction in Smart Invoice data.
Relevance: e-Invoicing, VAT, Tax CodingTags / Context: tax category code, VAT category, Smart Invoice, item dataPDF page: 343

Tax Clearance Certificate / ITF263

TERM

Tax Clearance Certificate

ZIMRA tax-clearance certificate whose issue to VAT-registered taxpayers is linked to compliance with fiscalisation and FDMS requirements, including consistent recording of sales transactions using fiscal devices.
Relevance: Tax Compliance, Fiscalisation, Taxpayer StatusTags / Context: ITF263, tax clearance certificate, FDMS compliance, ZIMRAPDF page: 345

Tax Compliance Status

TERM

Tax Compliance Status

SARS digital compliance-status functionality used to request, view and share a taxpayer’s tax-compliance status through SARS electronic services.
Relevance: Digital Tax Services, Compliance VerificationTags / Context: TCS, Tax Compliance Status, SARS eFiling, SOQSPDF page: 288

Tax Data Document / TDD

TERM

Tax Data Document

Tax-data reporting document generated and reported to Corner 5 in the UAE DCTCE eInvoicing model.
Relevance: e-Invoicing, Tax Data Reporting, DCTCETags / Context: TDD, Tax Data Document, Corner 5, FTAPDF page: 319

Tax Exemption

TERM

Tax Exemption

Tax treatment under which a transaction is treated as exempt from VAT, GST or equivalent transaction tax according to applicable rules.
Relevance: VAT, GST, Invoice ContentTags / Context: exemption, exempt supply, tax treatment, VAT exemptionPDF page: 26

Tax Invoice

TERM

Tax Invoice

Botswana VAT invoice document used for taxable supplies and VAT documentation under the VAT framework.
Relevance: Document Type, VAT / GST, InvoicingTags / Context: VAT invoice, taxable supply, invoicing, tax documentPDF page: 64

Tax Invoice

TERM

Tax Invoice

Barbados VAT invoice document issued by a registrant for taxable supplies to another registrant where the VAT framework requires or supports tax-invoice documentation.
Relevance: Document Type, VAT / GST, InvoicingTags / Context: tax invoice, VAT invoice, taxable supply, registrant, invoicingPDF page: 50

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.