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

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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

VIES

TERM

VAT Information Exchange System

EU VAT information exchange and reporting context used for intra-EU VAT transactions, with Cyprus VAT and VIES obligations supported through electronic tax-service channels.

Relevance: VAT, Tax Reporting, EU VATTags / Context: VIES, VAT reporting, intra-EU transactions, TFA, TAXISnetPDF page: 101

VIES

TERM

VAT Information Exchange System

EU VAT number validation and information-exchange context used for intra-EU VAT transactions and available through Czech Financial Administration e-Tax services.

Relevance: VAT, Tax Reporting, EU VATTags / Context: VIES, VAT validation, intra-EU transactions, DPHPDF page: 105

VIES

TERM

VAT Information Exchange System

EU VAT-number validation system used to check the validity of VAT identification numbers, including Dutch btw-id numbers in EU business contexts.

Relevance: VAT Identification, EU VAT, Invoice ValidationTags / Context: VIES, btw-id, VAT number check, EU VATPDF page: 223

Virk

TERM

Virk.dk | Danish Business Portal

Danish public digital-service portal used as the access route for the NemHandel invoice form referenced in the Greenland supplier process.

Relevance: e-Invoicing, Supplier Portal, Public Digital ServicesTags / Context: Virk, Virk.dk, NemHandel Fakturablanket, supplier submissionPDF page: 141

Virtual Fiscal Device / VFD

TERM

Virtual Fiscal Device

Software-based fiscal device or API-based virtual fiscalisation solution compatible with FDMS for recording, transmitting or interfacing sales and tax data with ZIMRA servers.

Relevance: Virtual Fiscalisation, Fiscal Device, API IntegrationTags / Context: VFD, virtual fiscal device, FDMS, API, ZIMRAPDF page: 345

Virtual Fiscalisation

TERM

Virtual Fiscalisation

Software-based fiscalisation option using Virtual Fiscal Devices, API integration or POS / accounting applications compatible with FDMS to record and transmit fiscalised transaction data to ZIMRA.

Relevance: Virtual Fiscalisation, API Integration, FiscalisationTags / Context: virtual fiscalisation, VFD, API, POS, accounting system, FDMSPDF page: 345

Virtual kassa

TERM

Виртуал касса | Virtual Cash Register

Uzbek virtual cash-register category used as a software or virtual fiscal-cash-register solution for issuing fiscal receipts and transmitting fiscal data in the online cash-register environment.

Relevance: Fiscalisation, Virtual Cash Register, Fiscal ReceiptTags / Context: virtual kassa, online cash register, fiscal modulePDF page: 334

virtuali fiskalizacija

TERM

Virtual Fiscalisation

i.EKA electronic fiscalisation service used by cash registers operating directly with the i.EKA subsystem for registering business operations and signing document data.

Relevance: Fiscalisation, Virtual Fiscalisation, i.EKATags / Context: virtuali fiskalizacija, i.EKA, virtual security module, VMIPDF page: 192

Visuel FNE

TERM

FNE Visual

Official FNE visual element shown as part of the security presentation of the electronic standardised invoice and receipt framework.

Relevance: e-Invoicing, Fiscalisation, Compliance MarkerTags / Context: Visuel FNE, logo FNE, sticker électronique, éléments de sécuritéPDF page: 167

VIZA

TERM

Vendég Információs Zárt Adatbázis | Closed Guest Information Database

Hungarian closed guest-information database used for encrypted transmission and storage of guest identity data from accommodation providers’ property-management systems for law-enforcement purposes.

Relevance: Guest Data Reporting, Accommodation Compliance, Digital ReportingTags / Context: VIZA, Vendég Információs Zárt Adatbázis, guest identity data, ID scanning, PMSPDF page: 152

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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.