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

ZIMRA

TERM

Zimbabwe Revenue Authority

Zimbabwean revenue authority responsible for tax administration, VAT, fiscalisation, FDMS, fiscal-device compliance, VAT returns and digital tax services.

Relevance: Tax Authority, VAT, Fiscalisation, Digital Tax ServicesTags / Context: ZIMRA, Zimbabwe Revenue Authority, VAT, FDMS, fiscal devicesPDF page: 346

ZIMRA FDMS Portal

TERM

ZIMRA Fiscalisation Data Management System Portal

ZIMRA online portal used in the FDMS environment for fiscal-invoice validation, fiscal-device functions and taxpayer / supplier self-service processes.

Relevance: Fiscalisation, Digital Tax Infrastructure, Invoice ValidationTags / Context: ZIMRA FDMS Portal, fdms.zimra.co.zw, validation portal, fiscal tax invoicePDF page: 346

ZKI

TERM

Zaštitni kod izdavatelja | Issuer Protection Code

Issuer protection code generated by the taxpayer’s system and shown on the fiscal receipt as part of Croatia’s B2C final consumption fiscalisation control mechanism.

Relevance: Fiscalisation, Document Control, SecurityTags / Context: issuer protection code, fiscal receipt, receipt controlPDF page: 98

ZOI

TERM

Zaščitna oznaka izdajatelja računa | Protective Mark of the Invoice Issuer

Protective mark generated by the invoice issuer and used to link the issued invoice with the taxpayer in the Slovenian fiscal-verification model.

Relevance: Fiscalisation, Receipt Integrity, Invoice VerificationTags / Context: ZOI, zaščitna oznaka izdajatelja računa, FURS, EORPDF page: 286

ZRA

TERM

Zambia Revenue Authority

Zambian tax authority responsible for tax administration, taxpayer registration, VAT, Smart Invoice, tax returns, tax payments and digital tax services.

Relevance: Tax Authority, VAT, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: ZRA, Zambia Revenue Authority, Smart Invoice, TPINPDF page: 343

ZRE

TERM

Zentrale Rechnungseingangsplattform des Bundes | Federal Central Invoice Submission Portal

German federal invoice submission portal used in the federal B2G e-invoicing environment for submitting electronic invoices to federal recipients.

Relevance: e-Invoicing, B2G, Digital PlatformTags / Context: ZRE, federal invoice portal, B2G, XRechnungPDF page: 134

ZUGFeRD

TERM

Zentraler User Guide des Forums elektronische Rechnung Deutschland | Central User Guide of the Forum for Electronic Invoicing Germany

German hybrid electronic invoice format developed by the Forum elektronische Rechnung Deutschland, combining a human-readable PDF with embedded structured XML invoice data.

Relevance: e-Invoicing, Document Format, InteroperabilityTags / Context: ZUGFeRD, FeRD, hybrid invoice, PDF, XML, Factur-XPDF page: 134

ΑΑΔΕ / AADE

TERM

Ανεξάρτητη Αρχή Δημοσίων Εσόδων | Independent Authority for Public Revenue

Greek independent revenue authority responsible for tax administration, myDATA, electronic-books infrastructure, provider registration, fiscal electronic mechanisms and digital tax services.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: ΑΑΔΕ, AADE, IAPR, myDATA, e-send, ΦΗΜPDF page: 137

ΑΑΗΤ

TERM

Μητρώο Αναθετουσών Αρχών για το Ηλεκτρονικό Τιμολόγιο | Register of Contracting Authorities for Electronic Invoicing

Greek public-sector e-invoicing register for contracting authorities that receive electronic invoices in the B2G e-invoicing environment.

Relevance: e-Invoicing, B2G, Public ProcurementTags / Context: ΑΑΗΤ, contracting authorities, e-invoice registry, public procurement, GSISPDF page: 137

ΑΔΗΜΕ

TERM

Αυτόνομη Δημοσιονομική Μονάδα Επεξεργασίας | Autonomous Fiscal Processing Unit

Greek autonomous fiscal processing unit category within the fiscal electronic mechanism environment.

Relevance: Fiscalisation, POS Systems, Device CategoryTags / Context: ΑΔΗΜΕ, fiscal device, fiscal electronic mechanism, ΑΑΔΕPDF page: 137

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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.