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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

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Why the GFTR matters

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.

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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

Search the reference

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

TIN

TERM

Taxpayer Identification Number

Identification number assigned to taxpayers for tax registration, reporting, invoicing, payment and administrative purposes.

Relevance: Taxpayer Identification, VAT, GSTTags / Context: TIN, taxpayer ID, tax number, registration numberPDF page: 26

Tiquete Electrónico

TERM

Electronic Ticket / Electronic Receipt

Electronic tax document generally used for point-of-sale or final-consumer transactions under Costa Rica’s electronic-document framework.

Relevance: Receipt Issuance, POS Systems, Document TypeTags / Context: electronic ticket, POS, final consumerPDF page: 95

TIS

TERM

Taxpayer Invoicing System

Abbreviation for the taxpayer invoicing system integrated with eTIMS through OSCU or VSCU in the technical specifications.

Relevance: e-Invoicing, System Integration, Taxpayer SoftwareTags / Context: TIS, taxpayer invoicing system, OSCU, VSCUPDF page: 178

TLV

TERM

Tag-Length-Value

Data-encoding structure used for Saudi e-invoice QR-code content, allowing required invoice data elements to be encoded in a machine-readable format.

Relevance: e-Invoicing, QR Code, Data EncodingTags / Context: TLV, QR Code, invoice verification, FATOORAPDF page: 270

Tổ chức cung cấp dịch vụ hóa đơn điện tử

TERM

Electronic Invoice Service Provider

Organisation providing electronic invoice services under the Vietnamese electronic-invoice framework, supporting taxpayers with creation, issuance, transmission, receipt, storage or related electronic invoice functions.

Relevance: e-Invoicing, Service Provider, Digital Tax InfrastructureTags / Context: tổ chức cung cấp dịch vụ hóa đơn điện tử, e-invoice service providerPDF page: 341

Tổ chức nhận, truyền, lưu trữ dữ liệu hóa đơn điện tử

TERM

Organisation Receiving, Transmitting and Storing Electronic Invoice Data

Service organisation involved in receiving, transmitting and storing electronic invoice data between taxpayers and the tax authority, including data flows for cash-register generated electronic invoices where applicable.

Relevance: e-Invoicing, Data Transmission, Service ProviderTags / Context: nhận truyền lưu trữ dữ liệu hóa đơn điện tử, invoice data, Cục ThuếPDF page: 341

token KSeF

TERM

KSeF Token

Token used in KSeF access or authorisation processes, including system access and taxpayer / software integration contexts.

Relevance: e-Invoicing, Authentication, System AccessTags / Context: token KSeF, KSeF, access token, authorisationPDF page: 249

TPE

TERM

Terminal de Paiement Électronique | Electronic Payment Terminal

Electronic payment terminal referenced in the FNE / RNE environment as a tool associated with electronic standardised receipt generation.

Relevance: Fiscalisation, Electronic Receipt, Issuance ChannelTags / Context: TPE, RNE, terminal de paiement électroniquePDF page: 167

TPIN

TERM

Taxpayer Identification Number

Zambian taxpayer identification number registered in ZRA systems and used for tax administration, Smart Invoice integration, invoices, returns and payments.

Relevance: Taxpayer Identifier, VAT, e-Invoicing, FiscalisationTags / Context: TPIN, Taxpayer Identification Number, TaxOnline, ZRAPDF page: 343

TPU

TERM

Taxe Professionnelle Unique | Single Professional Tax

Togolese tax category referenced by OTR when distinguishing small traders, artisans and micro-enterprises from businesses systematically subject to the facture normalisée obligation.

Relevance: Tax Regime, Small Taxpayer, Invoice ControlTags / Context: TPU, Taxe Professionnelle Unique, facture normalisée, OTRPDF page: 312

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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.