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

Webservice AT

TERM

AT Web Service

Electronic communication channel used by software systems to communicate invoice, transport-document or other fiscal data to AT where web-service transmission is available under the relevant regime.
Relevance: Fiscalisation, e-Reporting, Software IntegrationTags / Context: Webservice AT, comunicação eletrónica, documentos de transporte, e-FaturaPDF page: 253

wirtualna kasa fiskalna

TERM

Virtual Fiscal Cash Register

Common Polish expression for a software-based fiscal cash-register solution permitted for specified taxpayer groups and connected to the online cash-register / CRK environment.
Relevance: Fiscalisation, Virtual Cash Register, Digital Tax ControlTags / Context: wirtualna kasa fiskalna, kasa rejestrująca w postaci oprogramowania, CRK, kasa onlinePDF page: 250

X Report / X-Report

TERM

X Report

Interim report generated during a business day to show current sales or fiscal totals without closing the fiscal period.
Relevance: Fiscalisation, Cash Register, ReportingTags / Context: X report, interim report, cash register report, daily totalsPDF page: 27

XML

TERM

Extensible Markup Language

Structured data markup language widely used to represent and exchange electronic invoice and fiscal-reporting data.
Relevance: Data Format, e-Invoicing, Fiscal ReportingTags / Context: XML, structured data, invoice schema, fiscal reportingPDF page: 28

XP Z12-012

TERM

AFNOR XP Z12-012

French AFNOR experimental standard covering formats for invoices, lifecycle statuses and e-reporting within the French reform context.
Relevance: e-Invoicing, e-Reporting, Technical SpecificationTags / Context: XP Z12-012, AFNOR, invoice formats, lifecycle, e-reportingPDF page: 128

XP Z12-013

TERM

AFNOR XP Z12-013

French AFNOR experimental standard covering API and exchange-route specifications for the French e-invoicing and e-reporting reform.
Relevance: e-Invoicing, e-Reporting, Technical SpecificationTags / Context: XP Z12-013, AFNOR, API routes, technical exchangePDF page: 129

XP Z12-014

TERM

AFNOR XP Z12-014

French AFNOR experimental standard covering B2B use cases and business scenarios in the French e-invoicing reform.
Relevance: e-Invoicing, Technical Specification, Use CasesTags / Context: XP Z12-014, AFNOR, B2B use cases, invoice scenariosPDF page: 129

XRechnung

TERM

XRechnung

German structured electronic invoice standard based on EN 16931, maintained by KoSIT and used especially in public-sector e-invoicing.
Relevance: e-Invoicing, Document Format, Technical StandardTags / Context: XRechnung, EN 16931, KoSIT, B2G, PeppolPDF page: 134

XSD

TERM

XML Schema Definition

Schema language used to define the structure, data types and validation rules for XML documents such as electronic invoices or fiscal reports.
Relevance: e-Invoicing, Data Validation, XMLTags / Context: XSD, XML schema, schema validation, invoice schemaPDF page: 28

Y-tunnus

TERM

Yritys- ja yhteisötunnus | Business ID

Finnish business identifier used to identify companies and organisations in invoicing, tax administration and business-register contexts, and used as the basis for forming the Finnish VAT number where the taxpayer is VAT-registered.
Relevance: Taxpayer Identification, Invoicing, Business RegisterTags / Context: Y-tunnus, Business ID, company identifier, ALV-tunnistePDF 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.