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

Thailand National Root Certification Authority

TERM

Thailand National Root Certification Authority

National trust-infrastructure authority relevant to electronic certificates and digital-signature trust used in Thailand’s electronic transaction and e-tax document environment.
Relevance: e-Invoicing, Trust Infrastructure, Digital CertificateTags / Context: Thailand National Root Certification Authority, NRCA, electronic certificate, digital signaturePDF page: 309

Threshold for Allocation Number

TERM

Allocation-Number Threshold

Transaction-value threshold above which an allocation number is required for input VAT deduction under the Israel Invoices model, including NIS 20,000 for 2025 and NIS 10,000 from 1 January 2026.
Relevance: VAT, Invoice Control, Applicability ThresholdTags / Context: allocation-number threshold, input VAT, tax invoice, Israel InvoicesPDF page: 160

Thuế điện tử / eTax

TERM

Electronic Tax Service

Vietnamese electronic tax-service portal used for tax registration, declaration, payment, refund, tax-account access and electronic interaction with the tax authority.
Relevance: Digital Tax Services, Taxpayer Portal, VAT FilingTags / Context: Thuế điện tử, eTax, thuedientu.gdt.gov.vn, Cục ThuếPDF page: 341

Thuế GTGT

TERM

Thuế giá trị gia tăng | Value Added Tax

Vietnamese VAT term used in VAT administration, VAT invoices, VAT declarations, electronic invoices and tax-authority invoice data management.
Relevance: VAT, Tax, e-InvoicingTags / Context: Thuế GTGT, VAT, giá trị gia tăng, hóa đơn GTGTPDF page: 341

Ticket

TERM

Ticket

SAR-recognised fiscal receipt category listed under Comprobantes Fiscales and used within the Honduran invoicing regime.
Relevance: Fiscal Documents, Invoice Control, Tax EvidenceTags / Context: Ticket, Comprobante Fiscal, SARPDF page: 148

Ticket

TERM

Submission Ticket

Processing reference generated in asynchronous electronic submissions, used to retrieve the CDR for documents such as daily summaries or cancellation communications.
Relevance: e-Invoicing, Submission Tracking, Validation ResponseTags / Context: ticket, CDR, resumen diario, comunicación de baja, SUNATPDF page: 244

TicketBAI

TERM

TicketBAI

Basque Country invoice-control system requiring compliant billing software to generate TicketBAI files, include TBAI and QR elements on invoices and communicate invoice data to the competent Basque provincial tax authority.
Relevance: Regional Fiscalisation, Invoice Reporting, Billing SoftwareTags / Context: TicketBAI, País Vasco, Batuz, QR, software garantePDF page: 294

TICOFACTURA

TERM

TICOFACTURA | Free Electronic Tax Document Issuer

Free Ministry of Finance tool for issuing electronic tax documents.
Relevance: e-Invoicing, Software, Digital Tax InfrastructureTags / Context: free invoice issuer, Ministry of Finance, electronic tax documentsPDF page: 95

TIEKE

TERM

TIEKE Tietoyhteiskunnan kehittämiskeskus ry | Finnish Information Society Development Centre

Finnish digitalisation organisation maintaining the Finnish e-invoice address directory used for recipient and routing lookup.
Relevance: e-Invoicing, Digital Infrastructure, RoutingTags / Context: TIEKE, Verkkolaskuosoitteisto, e-invoice address directoryPDF page: 125

Tillverkardeklarerat kassaregister

TERM

Manufacturer-Declared Cash Register

Cash-register model or software declared by the manufacturer or supplier and recognised for use under Skatteverket’s cash-register requirements.
Relevance: Fiscalisation, Cash Register Approval, RegistrationTags / Context: tillverkardeklarerat kassaregister, kassaregister, Skatteverket, modell/programPDF page: 298

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.