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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

VAT Number

TERM

VAT Identification Number

Taxpayer identification number used for VAT registration, VAT invoice content, VAT reporting and intra-jurisdiction or cross-border VAT processes.

Relevance: VAT, Taxpayer Identification, Invoice ContentTags / Context: VAT number, VAT ID, VAT registration, supplier IDPDF page: 27

VAT on Electronic Services by Non-Resident Suppliers

TERM

Electronic Services Supplied by Non-Resident Suppliers

Ugandan VAT framework applying to electronic services supplied to Uganda by non-resident suppliers, including VAT registration and VAT return obligations where applicable.

Relevance: VAT, Non-Resident VAT, Digital ServicesTags / Context: non-resident supplier, electronic services, VAT, URAPDF page: 322

VAT REG TIN

TERM

VAT Registered Taxpayer Identification Number

Invoice / receipt header expression used for VAT-registered taxpayers, showing the taxpayer’s TIN and branch code in BIR-compliant sales-machine output.

Relevance: VAT, Tax Identification, Invoice / Receipt ContentTags / Context: VAT REG TIN, TIN, VAT taxpayer, receipt header, BIRPDF page: 246

VAT Registered Operator

TERM

VAT Registered Operator

Zimbabwean VAT taxpayer category required to comply with fiscalisation obligations and interface fiscal devices or virtual fiscalisation solutions with FDMS.

Relevance: VAT, Taxpayer Status, FiscalisationTags / Context: VAT registered operator, fiscalisation, FDMS, ZIMRAPDF page: 345

VAT Registration Number

TERM

VAT Registration Number

Tanzanian VAT registration identifier stated on the VAT Registration Certificate together with the taxpayer’s TIN after VAT registration.

Relevance: VAT, Taxpayer Identifier, VAT RegistrationTags / Context: VAT registration number, VAT registration certificate, TIN, TRAPDF page: 307

VAT Registration Number

TERM

VAT Registration Number

SARS-issued VAT identification number allocated to a registered vendor and required on South African tax invoices where VAT invoice requirements apply.

Relevance: VAT, Taxpayer Identifier, Invoice ContentTags / Context: VAT registration number, vendor, SARS, tax invoicePDF page: 288

VAT Registration Number / VRN

TERM

VAT Registration Number

UK VAT identifier issued to VAT-registered businesses and used in VAT registration records, VAT invoices, HMRC VAT services and Making Tax Digital setup.

Relevance: VAT, Taxpayer Identification, VAT RegistrationTags / Context: VRN, VAT number, VAT registration, HMRC, MTDPDF page: 327

VAT Retail Scheme

TERM

VAT Retail Scheme

HMRC VAT accounting scheme for retailers that allows VAT to be calculated from retail sales totals rather than separately on every individual sale.

Relevance: VAT, Retail VAT, VAT AccountingTags / Context: VAT retail scheme, retail sales, HMRC, VAT accountPDF page: 327

VAT Schedule

TERM

VAT Schedule

Transaction-level VAT schedule used in ERS VAT submission processes, containing invoice and counterparty details such as supplier or customer name, TIN, invoice number and invoice date.

Relevance: VAT Reporting, e-Reporting, Fiscalisation-adjacentTags / Context: VAT Schedule, invoice schedule, TIN, invoice data, TaxEase, ERSPDF page: 119

VAT Vendor

TERM

Vendor

South African VAT term for a person registered or required to be registered for VAT and responsible for charging VAT, issuing tax invoices where required, submitting VAT returns and paying VAT to SARS.

Relevance: VAT, Taxpayer Status, Invoice IssuanceTags / Context: vendor, VAT vendor, registered vendor, SARSPDF 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.