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

Search the GFTR

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.

Access the reference

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

VBR

TERM

Verifikacijski broj računa | Invoice Verification Number

Federation of Bosnia and Herzegovina invoice verification number generated by the CPF during the invoice-authentication process.

Relevance: Fiscalisation, e-Invoicing, Document IdentifierTags / Context: Federation of BiH, verification number, invoice authentication, CPFPDF page: 62

VDAA

TERM

Valsts digitālās attīstības aģentūra | State Digital Development Agency

Latvian state digital-development agency responsible for digital public-service infrastructure, including e-Adrese and e-rēķinu circulation support.

Relevance: Digital Public Infrastructure, e-Adrese, e-Invoicing SupportTags / Context: VDAA, Valsts digitālās attīstības aģentūra, e-Adrese, e-rēķiniPDF page: 187

Vendors@Gov

TERM

Vendors@Gov

Singapore Government portal used by Government vendors to submit e-invoices, check payment status and update vendor particulars, with InvoiceNow being implemented as the default e-invoice submission channel for registered business vendors and eventually replacing Vendors@Gov for that group.

Relevance: B2G e-Invoicing, Government Procurement, Vendor PortalTags / Context: Vendors@Gov, Government vendors, e-invoice submission, InvoiceNowPDF page: 280

Vergi Kimlik Numarası / VKN

TERM

Tax Identification Number

Turkish tax identification number used in tax declarations, e-Belge documents, VAT reporting, taxpayer registration and GİB electronic tax services.

Relevance: Taxpayer Identifier, VAT, e-InvoicingTags / Context: Vergi Kimlik Numarası, VKN, GİB, e-Fatura, KDVPDF page: 318

VERI*FACTU

TERM

Sistemas de emisión de facturas verificables | Verifiable Invoice-Issuing Systems

Spanish modality for billing systems that send billing records to AEAT and allow invoices to be verified through AEAT-supported mechanisms.

Relevance: Fiscalisation, Invoice Reporting, Billing SoftwareTags / Context: VERI*FACTU, factura verificable, AEAT, SIFPDF page: 294

Verificación de CFDI

TERM

CFDI Verification Service

SAT verification service used to confirm whether a CFDI has been certified, using the fiscal folio or XML-related verification data.

Relevance: e-Invoicing, Verification, Digital Tax ServicesTags / Context: Verificación de CFDI, Folio Fiscal, UUID, SAT, XMLPDF page: 209

Verificación de CFE

TERM

CFE Verification

DGI eFactura service used to verify electronic fiscal documents by entering CFE identification data, including issuer RUT, document type, series, number and amount.

Relevance: e-Invoicing, Fiscal Document Verification, Digital Tax ServicesTags / Context: Verificación CFE, consulta web CFE, DGI, QRPDF page: 331

Verificador Integrado

TERM

SAT Integrated Verifier

SAT verification service used to consult and verify tax-document information, including DTE-related information.

Relevance: Verification, e-Invoicing, Tax ControlTags / Context: Verificador Integrado, document verification, DTE validation, SATPDF page: 144

Verification Code

TERM

Verification Code / Anti-Fake Code

EFRIS verification code used to verify the authenticity and validity of a fiscal receipt or electronic invoice issued through URA’s fiscal receipting and invoicing solution.

Relevance: Fiscalisation, Receipt Verification, Consumer ControlTags / Context: verification code, anti-fake code, EFRIS, FDNPDF page: 322

Vérification de Facture

TERM

Invoice Verification

DGI verification function used to check the authenticity and integrity of certified invoices using invoice verification elements such as the QR code, Code SECeF/DGI and NIM.

Relevance: Fiscalisation, Document Verification, Digital Tax ServicesTags / Context: vérification facture, SECeF Niger, Code QR, Code SECeF/DGI, NIM, DGIPDF page: 227

← Previous 1 … 224 225 226 227 228 … 287 Next →

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.