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

Chadian VAT term used in DGI tax administration, VAT declarations, invoice content, Facture Électronique Normalisée obligations and fiscal compliance processes.
Relevance: VAT, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la Valeur Ajoutée, DGI, FEN, facture électronique normaliséePDF page: 83

TVA

TERM

Taxe sur la valeur ajoutée | Value Added Tax

Luxembourg VAT term used in VAT registration, VAT returns, VAT invoices, eTVA procedures and AED tax administration.
Relevance: VAT, Tax Administration, e-ReportingTags / Context: TVA, Taxe sur la valeur ajoutée, AED, eTVA, eCDFPDF page: 194

TVA

TERM

Taxe sur la valeur ajoutée | Value Added Tax

Malagasy VAT term used in tax administration, VAT declarations, e-facture TVA classification and electronic invoicing processes.
Relevance: VAT, e-Invoicing, Tax AdministrationTags / Context: TVA, Taxe sur la valeur ajoutée, DGI, e-facture TVA, e-FacturationPDF page: 196

TVA

TERM

Taxe sur la Valeur Ajoutée | Value Added Tax

Beninese VAT term used in DGI tax administration, invoice content, Facture Normalisée obligations, MECeF fiscal control and electronic invoice verification.
Relevance: VAT, Fiscalisation, InvoicingTags / Context: TVA, Taxe sur la Valeur Ajoutée, DGI, Facture Normalisée, MECeFPDF page: 58

TVA

TERM

Taxe sur la valeur ajoutée | Value Added Tax

Malian VAT term used in tax administration, VAT declarations, invoice content and tax-service processes.
Relevance: VAT, Tax Administration, FiscalisationTags / Context: TVA, Taxe sur la valeur ajoutée, DGI, facture normalisée, E-ImpôtPDF page: 202

TVE

TERM

Talão de Venda Eletrónico | Electronic Sales Slip

Cabo Verde electronic sales-slip document type supported in the e-Fatura framework, including consumer-facing sales documentation.
Relevance: e-Invoicing, Fiscal Document, RetailTags / Context: TVE, Talão de Venda Eletrónico, e-Fatura, DFEPDF page: 82

TVSH

TERM

Tatimi mbi Vlerën e Shtuar | Value Added Tax

Albanian value-added tax term used in tax, invoicing and fiscalisation contexts.
Relevance: VAT, Indirect Tax, InvoicingTags / Context: TVSH, VAT, tax amount, invoice contentPDF page: 31

TVSH / ПДВ

TERM

Tatimi mbi Vlerën e Shtuar / Порез на додату вредност | Value Added Tax

Kosovo VAT used in tax administration, VAT declarations, fiscal-coupon content, invoice content and fiscalisation records.
Relevance: VAT, Fiscalisation, InvoicingTags / Context: TVSH, PDV, VAT, kupon fiskalPDF page: 180

T番号

TERM

T-number

Common practical label for the qualified invoice issuer registration number beginning with “T”.
Relevance: Consumption Tax, Invoice Identifier, Qualified Invoice SystemTags / Context: T番号, T-number, 登録 番号, qualified invoice issuerPDF page: 169

U.S. Open Exchange Network

TERM

U.S. Open Exchange Network

United States open exchange network enabling businesses to connect through participating service providers and exchange electronic invoices and business documents across platforms and networks.
Relevance: e-Invoicing, Interoperability, Digital Exchange InfrastructureTags / Context: U.S. Open Exchange Network, connect once, connect to all, DBNAlliancePDF page: 329

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.