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

Verkkolaskuosoite

TERM

e-Invoice Address

Finnish e-invoice address used to route electronic invoices to the correct recipient through operators, banks or supported e-invoicing networks.
Relevance: e-Invoicing, Routing, Digital InfrastructureTags / Context: verkkolaskuosoite, e-invoice address, routing, operatorPDF page: 125

Verkkolaskuosoitteisto

TERM

e-Invoice Address Directory

Finnish e-invoice address directory used to look up organisations’ e-invoice addresses and operator information.
Relevance: e-Invoicing, Digital Infrastructure, RoutingTags / Context: Verkkolaskuosoitteisto, recipient lookup, TIEKEPDF page: 125

Verksamt.se

TERM

Verksamt.se

Swedish business-services portal used for business registration and related services, including electronic VAT registration routing to Skatteverket.
Relevance: Business Registration, VAT Registration, Digital ServicesTags / Context: Verksamt.se, VAT registration, Skatteverket, business servicesPDF page: 298

Verohallinto

TERM

Finnish Tax Administration

Finnish tax authority responsible for tax administration, VAT reporting, digital tax services and taxpayer guidance.
Relevance: Tax Authority, VAT, Digital Tax ServicesTags / Context: Verohallinto, Finnish Tax Administration, OmaVero, ALVPDF page: 125

Vevői alkalmazás

TERM

Customer Application

Mobile application used by the customer to access e-receipts and e-pénztárgép-issued invoices made available through the Nyugtatár.
Relevance: e-Receipt, Customer Application, Digital Tax ServicesTags / Context: vevői alkalmazás, eNyugta, NyugtatárPDF page: 152

VFD

TERM

Virtual Fiscal Device

Cloud-based digital system approved by the Commissioner General to capture, transmit and keep sales data electronically, supporting fiscal receipt or fiscal invoice issuance and real-time monitoring of business transactions.
Relevance: Fiscalisation, Virtual Fiscal Device, Fiscal ReceiptTags / Context: VFD, Virtual Fiscal Device, EFD/VFD suppliers, TRAPDF page: 307

VFDMS

TERM

Virtual Fiscal Device Management System

NRD Companies’ virtual fiscal-device management platform used as the technology basis for Lesotho’s Lekuka e-invoicing platform and VAT-compliance modernisation.
Relevance: Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: VFDMS, virtual fiscal device management, Lekuka, NRD Companies, RSLPDF page: 189

VID

TERM

Valsts ieņēmumu dienests | State Revenue Service

Latvian tax authority responsible for tax administration, EDS, structured e-invoice data submission, cash-register supervision, tax reporting and taxpayer digital services.
Relevance: Tax Authority, e-Invoicing, e-Reporting, Fiscalisation, Digital Tax ServicesTags / Context: VID, Valsts ieņēmumu dienests, State Revenue Service, SRSPDF page: 187

VID reģistrēta numurētā kvīts

TERM

VID-Registered Numbered Receipt

Numbered receipt registered with VID and used as a transaction-confirming document where Latvian rules permit receipt-based documentation instead of a cash-register receipt.
Relevance: Fiscalisation, Transaction Document, VID RegistrationTags / Context: VID reģistrēta numurētā kvīts, numurētā kvīts, darījumu apliecinošs dokumentsPDF page: 187

VID vienotā datu bāze (reģistrs)

TERM

VID Unified Database / Register

VID register used in the fiscal-device environment for recording information on cash registers, cash-register systems, servicing organisations, conformity assessment institutions and related registered entities.
Relevance: Fiscalisation, Device Register, Tax Authority DatabaseTags / Context: VID vienotā datu bāze, reģistrs, EKA, kases aparāti, VIDPDF page: 187

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.