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

VSMS

TERM

Vanuatu Sales Monitoring System

Vanuatu sales-monitoring system established under Order No. 153 of 2025 and operated by DCIR to monitor, receive, verify, analyse, record, store and transmit fiscal data from the EFD environment.
Relevance: Fiscalisation, Sales Monitoring, VAT Reporting, Digital Tax InfrastructureTags / Context: VSMS, Vanuatu Sales Monitoring System, DCIR, sales monitoringPDF page: 336

Vulë fiskale / Фискални печат

TERM

Fiscal Seal

Security or marking element associated with approved fiscal equipment, fiscal documentation or the integrity of fiscal-device operation.
Relevance: Fiscalisation, Security, Device ControlTags / Context: fiscal seal, PEF, fiscal device, compliancePDF page: 180

W-IdNr.

TERM

Wirtschafts-Identifikationsnummer | Business Identification Number

German business identification number assigned by the Federal Central Tax Office to economically active persons for tax-administration identification.
Relevance: Business Identification, Taxpayer Identification, Digital Tax InfrastructureTags / Context: W-IdNr., business identification number, BZSt, taxpayer identificationPDF page: 134

Washington Department of Revenue

TERM

Washington Department of Revenue

Washington State tax authority responsible for state tax administration and enforcement of Washington tax laws, including automated sales-suppression enforcement under RCW 82.32.290 and RCW 82.32.670.
Relevance: State Tax Authority, Fiscalisation, Sales Suppression EnforcementTags / Context: Washington Department of Revenue, DOR, sales suppression, RCW 82.32.290PDF page: 329

web e-Faktur

TERM

Web-Based e-Faktur Application

DJP web application used by PKP for e-Faktur-related processes, including online NSFP requests and electronic VAT invoice administration.
Relevance: e-Invoicing, VAT Invoice Control, Digital Tax ServicesTags / Context: web e-Faktur, e-Faktur web, NSFP, DJPPDF page: 157

Web POS

TERM

Web POS

Web-based POS application used in the Fiji VMS environment to create fiscalised invoices through a browser-based POS interface.
Relevance: Fiscalisation, POS Systems, Digital PlatformTags / Context: Web POS, fiscal invoice, taxpayer application, VMSPDF page: 123

Web Services de Factura Electrónica

TERM

Web Services de Factura Electrónica | Electronic Invoicing Web Services

ARCA system-to-system electronic-invoicing channel used for electronic-comprobante authorisation and integration with taxpayer systems.
Relevance: e-Invoicing, API / System IntegrationTags / Context: web services, factura electrónica, CAE, system integrationPDF page: 38

Web Upload

TERM

Web Upload Submission Channel

Revenue Department submission route allowing e-Tax Invoice & e-Receipt data to be uploaded through the RD web-based submission environment.
Relevance: e-Invoicing, Submission Channel, Digital Tax ServicesTags / Context: Web Upload, e-Tax Invoice, e-Receipt, RDPDF page: 309

Web-Based Validator

TERM

Web-Based Validator

ZATCA validation tool used as part of the Authority Toolkit environment to check generated invoice files against Saudi e-invoicing requirements.
Relevance: e-Invoicing, Compliance Validation, Developer ToolingTags / Context: Web-Based Validator, Authority Toolkit, SDK, FATOORAPDF page: 270

Webhook

TERM

Webhook

Event-based callback mechanism used by platforms to notify connected systems about invoice, payment, reporting or status events.
Relevance: Integration, API, e-InvoicingTags / Context: webhook, callback, status update, event notificationPDF page: 27

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.