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

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Burkinabè VAT term used in tax administration, invoice content, VAT compliance, certified electronic-invoice issuance and tax-control processes under the DGI framework.
Relevance: VAT, Fiscalisation, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, DGI, FEC, SECeFPDF page: 72

TVA

TERM

Taxe sur la Valeur Ajoutée / المضافة القيمة على الضريبة | Value Added Tax

Moroccan VAT term used in tax administration, VAT declarations, invoice content, SIMPL-TVA and wider tax-service processes.
Relevance: VAT, Tax Administration, Digital Tax ServicesTags / Context: TVA, Taxe sur la Valeur Ajoutée, القيمة على الضريبة المضافة , SIMPL-TVA, DGIPDF page: 217

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Burundian VAT term used in tax administration, invoice content, VAT compliance, electronic billing, MFE issuance and reporting to OBR.
Relevance: VAT, e-Invoicing, Fiscalisation, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, OBR, EBMS, MFEPDF page: 74

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Togolese VAT term used in OTR tax administration, VAT compliance, invoice content and certified electronic-invoicing context for VAT-taxable transactions.
Relevance: VAT, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, OTR, facturation électronique certifiéePDF page: 312

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Cameroonian VAT term used in tax administration, invoice content, VAT compliance, electronic invoicing and real-time taxation contexts.
Relevance: VAT, Invoicing, Tax AdministrationTags / Context: TVA, VAT, invoice content, electronic invoice, DGIPDF page: 77

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Congolese VAT term used in tax administration, invoice content, VAT compliance and the secured / normalised invoice reform.
Relevance: VAT, Fiscalisation, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, DGID, Facture Normalisée, FNEPDF page: 256

TVA

TERM

Taxe sur la valeur ajoutée | Value Added Tax

Tunisian VAT administered under the Tunisian tax framework and relevant to tax declarations, invoice content, VAT deduction and electronic invoicing.
Relevance: VAT, Tax, Invoice ContentTags / Context: TVA, taxe sur la valeur ajoutée, DGI, facture électroniquePDF page: 315

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Congolese VAT applied to taxable transactions and reflected in Facture Normalisée content, VAT declaration, tax-deduction support and DGI tax-control processes.
Relevance: VAT, Fiscalisation, e-Invoicing, Tax AdministrationTags / Context: TVA, VAT, DGI, Facture Normalisée, assujettis à la TVAPDF page: 107

TVA

TERM

Taxa pe valoarea adăugată | Value Added Tax

Romanian VAT term used in tax administration, RO e-TVA, RO e-Factura, SAF-T D406 and invoice / tax reporting contexts.
Relevance: VAT, Tax Administration, e-ReportingTags / Context: TVA, Taxa pe valoarea adăugată, RO e-TVA, RO e-Factura, ANAFPDF page: 259

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Nigerien VAT term used in tax administration, invoice content, VAT compliance, certified-invoice issuance and tax-control processes under the DGI framework.
Relevance: VAT, Fiscalisation, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, DGI, Facture Certifiée, SECeFPDF page: 227

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.