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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

Välittäjätunnus

TERM

Intermediary Identifier

Identifier used for the e-invoice intermediary or operator in Finnish e-invoice routing.

Relevance: e-Invoicing, Routing, Digital InfrastructureTags / Context: välittäjätunnus, operator ID, e-invoice routingPDF page: 125

Valstybinė metrologijos inspekcija

TERM

State Metrology Inspectorate

Lithuanian metrology authority involved in the technical evaluation and certification environment for cash-register models.

Relevance: Fiscalisation, Certification, Technical EvaluationTags / Context: Valstybinė metrologijos inspekcija, State Metrology Inspectorate, cash-register certificationPDF page: 192

Valtiokonttori

TERM

State Treasury

Finnish State Treasury, holding the Finnish Peppol Authority role and responsible for promoting, supporting and supervising Peppol use in Finland.

Relevance: e-Invoicing, Peppol Governance, Public Sector InfrastructureTags / Context: Valtiokonttori, State Treasury, Finnish Peppol AuthorityPDF page: 125

VAT

TERM

Value Added Tax

Barbados value-added tax term used in VAT administration, taxable-supply documentation, VAT returns, receipts and tax-invoice contexts.

Relevance: VAT / GST, Invoicing, Tax AdministrationTags / Context: VAT, value added tax, tax invoice, receipt, TAMISPDF page: 50

VAT

TERM

Value Added Tax

Malawi VAT term used in tax administration, tax invoices, electronic invoicing and MRA compliance processes.

Relevance: VAT, Tax Administration, e-InvoicingTags / Context: VAT, MRA, EIS, electronic tax invoice, input taxPDF page: 198

VAT

TERM

Value Added Tax

Consumption tax charged on supplies of goods or services, generally collected by businesses and reported to the tax authority through VAT invoices, returns and records.

Relevance: VAT, Tax Administration, Invoice ContentTags / Context: VAT, value added tax, invoice tax, input tax, output taxPDF page: 27

VAT / م . ق . ض

TERM

المضافة القيمة ضريبة | Value Added Tax

Egyptian value added tax applied under the Egyptian VAT framework and reflected in electronic invoices, electronic receipts and related tax documents where applicable.

Relevance: VAT, Taxation, e-Invoicing, eReceiptTags / Context: VAT, م . ق . ض , value added tax, electronic invoice, electronic receiptPDF page: 114

VAT Certificate

TERM

VAT Registration Certificate

HMRC VAT registration document showing the business’s VAT registration details, including the VAT registration number and effective VAT registration information.

Relevance: VAT, VAT Registration, Digital Tax ServicesTags / Context: VAT certificate, VAT registration, HMRC online accountPDF page: 327

VAT Modernisation

TERM

VAT Modernisation

Revenue programme for phased implementation of domestic B2B eInvoicing and real-time reporting of VAT transaction data, beginning with in-scope VAT-registered large corporates from 1 November 2028.

Relevance: VAT, e-Invoicing, e-Reporting, Digital Tax InfrastructureTags / Context: VAT Modernisation, Revenue, eInvoicing, real-time reportingPDF page: 159

VAT Modernisation

TERM

VAT Modernisation

SARS reform and policy-development direction aimed at modernising VAT administration through improved digital VAT reporting, data use and possible e-invoicing-related mechanisms.

Relevance: VAT Modernisation, Digital Reporting, e-InvoicingTags / Context: VAT Modernisation, SARS, digital VAT reporting, e-invoicingPDF page: 288

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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.