UQC
TERMUnit Quantity Code
Standard quantity-code element used in GST invoice and e-invoice reporting to describe the unit of measurement for goods or services.
Flagship reference
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
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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2,867 terms
URA
TERMUganda Revenue Authority
Ugandan tax authority responsible for VAT administration, taxpayer registration, return filing, tax payments, EFRIS, electronic fiscal receipts, electronic invoices and digital tax services.
URA Web Portal
TERMUganda Revenue Authority Web Portal
URA online tax-service portal used for taxpayer registration, TIN services, return filing, payments, EFRIS access and other taxpayer services.
USP
TERMUnternehmensserviceportal | Business Service Portal
Austrian business service portal used for business access to government online services, including e-invoice submission functions.
USSD Fast Codes
TERMUnstructured Supplementary Service Data Fast Codes
EFRIS access method allowing taxpayers to generate electronic receipts through mobile-phone based USSD functionality.
USt
TERMUmsatzsteuer | Value Added Tax
Austrian value-added tax term used in tax administration, invoice content, VAT identification and VAT-related reporting contexts.
USt
TERMUmsatzsteuer | Value Added Tax
German value added tax reflected in VAT identification, invoicing, tax reporting and the German e-invoicing framework.
USt-IdNr.
TERMUmsatzsteuer-Identifikationsnummer | VAT Identification Number
German VAT identification number issued or administered through the Federal Central Tax Office and used for VAT identification in EU and invoice contexts.
Usuario de Máquina Fiscal
TERMFiscal-Machine User
Taxpayer required to use a fiscal machine and comply with the duties applicable to fiscal-machine users under SENIAT rules, including operation, reporting and maintenance obligations.
UUID
TERMللمستند الفريد المعرف | Unique Document Identifier
Unique identifier assigned to an electronic invoice, receipt or related electronic document within the ETA electronic-document environment.
Who is it for
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
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.