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

Vérification de Facture

TERM

Vérification de Facture | Invoice Verification

DGI verification service used to verify a Facture Normalisée by entering the Code MECeF/DGI and the NIM of the machine that issued the invoice.
Relevance: Fiscalisation, Document Verification, Digital Tax ServicesTags / Context: vérification facture, Code MECeF/DGI, NIM, DGI, SyGMEFPDF page: 58

Vérification de validité des documents

TERM

Vérification de validité des documents | Document Validity Verification

OBR online verification service used to check the validity of tax-related documents, including documents relevant to taxpayer identification and fiscal compliance.
Relevance: Digital Tax Services, Document Verification, Taxpayer ServicesTags / Context: document verification, OBR, NIF, taxpayer services, fiscal documentsPDF page: 74

Verification Engine ID

TERM

Verification Engine ID

E-VAT document-security feature included on tax invoices, credit notes, debit notes or sales receipts to support verification and validation.
Relevance: Fiscalisation, Verification, Document ControlTags / Context: verification engine ID, E-VAT, certified invoice, GRAPDF page: 136

Verification facility

TERM

FBR Invoice Verification Facility

FBR facility enabling buyers to verify whether an invoice issued by an integrated person has been communicated to FBR’s Computerized System.
Relevance: Fiscalisation, Invoice Verification, Digital Tax ServicesTags / Context: verification facility, FBR invoice verification, QR Code, electronic invoicePDF page: 236

Verification Portal

TERM

Verification Portal

Lekuka verification function used by buyers and auditors to verify invoice registration, validity and consistency, and to submit complaints to RSL where discrepancies are identified.
Relevance: e-Invoicing, Invoice Verification, Buyer Assurance, VAT ComplianceTags / Context: Verification Portal, invoice verification, Lekuka, buyers, auditorsPDF page: 189

Verification URL

TERM

Verification URL

Digital link or reference associated with a fiscal invoice, used to support online invoice verification and public validation of fiscal invoice data.
Relevance: Fiscalisation, Verification, Document ControlTags / Context: verification URL, fiscal invoice, QR code, VMS, FRCSPDF page: 123

Verificazione periodica

TERM

Periodic Verification

Periodic technical verification process applied to telematic recorders to confirm continued compliance and proper operation.
Relevance: Retail Fiscalisation, Device Control, MaintenanceTags / Context: verificazione periodica, RT verification, maintenancePDF page: 165

Verify Signed Invoice

TERM

Verify Signed Invoice

MBS verification function used to validate the authenticity and integrity of a signed electronic invoice by checking invoice validation data such as the IRN and associated digital-signature elements.
Relevance: e-Invoicing, Invoice Verification, Digital Tax ServicesTags / Context: Verify Signed Invoice, IRN validation, signed invoice, MBSPDF page: 229

Verkkolasku

TERM

Electronic Invoice

Finnish term for a structured electronic invoice used in Finland’s e-invoicing environment, including public-sector and business e-invoice exchange.
Relevance: e-Invoicing, Document TypeTags / Context: verkkolasku, structured invoice, B2G, B2BPDF page: 125

Verkkolaskuoperaattori

TERM

e-Invoice Operator

Finnish e-invoice operator that transmits, receives and routes electronic invoices between senders and recipients.
Relevance: e-Invoicing, Digital Infrastructure, InteroperabilityTags / Context: verkkolaskuoperaattori, e-invoice operator, invoice exchangePDF page: 125

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.