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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

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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

ΑΦΜ

TERM

Αριθμός Φορολογικού Μητρώου | Tax Identification Number

Greek tax identification number used in tax administration, myDATA, invoicing, public-sector e-invoicing routing and PEPPOL electronic address identifiers for Greece.

Relevance: Taxpayer Identification, e-Invoicing, RoutingTags / Context: ΑΦΜ, Greek tax identification number, PEPPOL schemeID 9933, public-sector e-invoicingPDF page: 138

ΓΓΠΣ & ΨΔ

TERM

Γενική Γραμματεία Πληροφοριακών Συστημάτων και Ψηφιακής Διακυβέρνησης | General Secretariat for Information Systems and Digital Governance

Greek public-administration IT body relevant to public-sector e-invoicing infrastructure and related digital-government applications.

Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: ΓΓΠΣ & ΨΔ, GSIS, public-sector e-invoicing, digital governancePDF page: 138

Γενικό Λογιστήριο της Δημοκρατίας

TERM

Treasury of the Republic of Cyprus

Cypriot public-finance authority relevant to the public-sector e-invoicing environment, including receipt and processing of electronic invoices submitted to the State through the applicable Peppol Access Point and government digital channels.

Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: Treasury of the Republic, Peppol Access Point, State invoices, public-sector invoicingPDF page: 101

Διασύνδεση POS / Ταμειακών Συστημάτων

TERM

POS / Cash-System Interconnection

Greek AADE retail-control framework for connecting payment terminals and cash systems, supporting payment-to-receipt control and fiscal-data consistency.

Relevance: Fiscalisation, POS Systems, Retail ControlTags / Context: POS interconnection, cash systems, payment terminals, AADEPDF page: 138

ΕΑΦΔΣΣ

TERM

Ειδική Ασφαλής Φορολογική Διάταξη Σήμανσης Στοιχείων | Special Secure Fiscal Device for Marking Documents

Greek fiscal electronic mechanism category used for secure fiscal marking of issued documents.

Relevance: Fiscalisation, Security, POS SystemsTags / Context: ΕΑΦΔΣΣ, fiscal marking, fiscal mechanism, ΑΑΔΕPDF page: 138

ΕΔΗΤ

TERM

Εφαρμογή Διάθεσης Ηλεκτρονικών Τιμολογίων | Electronic Invoice Distribution Application

Greek GSIS application used by contracting-authority users for monitoring, distribution and management of received electronic invoices.

Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: ΕΔΗΤ, electronic invoice application, contracting authorities, GSISPDF page: 138

Εθνικός Μορφότυπος

TERM

Εθνικός Μορφότυπος Ηλεκτρονικού Τιμολογίου | National Electronic Invoice Format

Greek national electronic-invoice format used in the public-sector e-invoicing environment and aligned with PEPPOL BIS / European e-invoicing requirements.

Relevance: e-Invoicing, B2G, Technical SpecificationTags / Context: Εθνικός Μορφότυπος, Greek PEPPOL BIS, Greek CIUS, PEPPOL BIS 3.0PDF page: 138

Ειδική Φόρμα Καταχώρισης

TERM

Special Entry Form

AADE myDATA entry form used for document transmission without requiring registration to the myDATA REST API.

Relevance: e-Reporting, Digital Tax Infrastructure, Taxpayer ServicesTags / Context: Special Entry Form, myDATA, document transmission, ΑΑΔΕPDF page: 138

Η.Τ.

TERM

Ηλεκτρονικό Τιμολόγιο | Electronic Invoice

Greek acronym used in public-sector e-invoicing documentation to refer to the electronic invoice within the GSIS / PEPPOL B2G environment.

Relevance: e-Invoicing, B2G, Public ProcurementTags / Context: Η.Τ., electronic invoice, GSIS, PEPPOL, Εθνικός ΜορφότυποςPDF page: 138

Ηλεκτρονικά Βιβλία ΑΑΔΕ

TERM

AADE Electronic Books

Greek AADE electronic-books environment implemented through myDATA for digital transmission and processing of accounting and tax data.

Relevance: e-Reporting, Digital Tax Infrastructure, Tax ReportingTags / Context: electronic books, myDATA, ΑΑΔΕ, accounting data, tax reportingPDF page: 138

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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.