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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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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

გადასახადის გადამხდელის ელექტრონული გვერდი

TERM

Taxpayer’s Electronic Page

Georgian Revenue Service electronic taxpayer page used for digital taxpayer interaction with the Revenue Service and access to electronic tax-administration functions.

Relevance: Digital Tax Infrastructure, Taxpayer Services, e-Invoicing, FiscalisationTags / Context: taxpayer electronic page, electronic services, Revenue Service, rs.gePDF page: 130

დღგ

TERM

დამატებული ღირებულების გადასახადი | Value Added Tax

Georgian value added tax reflected in tax invoices, VAT registration, VAT reporting, VAT digital-services obligations and Revenue Service tax-administration processes.

Relevance: VAT, Taxation, e-Invoicing, FiscalisationTags / Context: დღგ, VAT, tax invoice, Revenue Service, digital servicesPDF page: 130

დღგ-ის პორტალი ციფრულ მომსახურებებზე

TERM

VAT Portal on Digital Services

Georgian Revenue Service portal for foreign taxable persons subject to Georgian VAT obligations on digital services supplied in Georgia.

Relevance: VAT, Digital Tax Infrastructure, Non-Resident TaxationTags / Context: VAT digital services, non-resident, foreign taxable person, Revenue ServicePDF page: 130

ელ-ზედნადები

TERM

Electronic Waybill

Georgian Revenue Service electronic waybill service or application used for electronic waybill processes connected with goods movement and tax-control documentation.

Relevance: Fiscalisation, Document Type, Transport, Digital Tax InfrastructureTags / Context: electronic waybill, goods movement, Revenue Service, rs.gePDF page: 130

ნსაფ / NSAF

TERM

ნავთობპროდუქტების სპეციალური საგადასახადო ანგარიშ-ფაქტურა | Special Tax Invoice for Petroleum Products

English acronym-style reference for Georgia’s special tax invoice used for petroleum-product transactions and related electronic invoice or journal processes.

Relevance: e-Invoicing, Sector-Specific Tax Document, PetroleumTags / Context: NSAF, petroleum products, special tax invoice, electronic journal, Revenue ServicePDF page: 131

ნსაფ ელექტრონული ჟურნალები

TERM

NSAF Electronic Journals

Georgian Revenue Service electronic journal environment for special petroleum-product tax invoice processes and related daily accounting or reporting records.

Relevance: Sector-Specific Reporting, e-Invoicing, Digital ServiceTags / Context: ნსაფ, NSAF, electronic journals, petroleum products, rs.gePDF page: 131

საგადასახადო დოკუმენტი

TERM

Tax Document

Georgian Revenue Service accounting-document category used in tax-administration and transaction-documentation processes.

Relevance: Fiscalisation, Tax Documentation, Accounting DocumentTags / Context: tax document, accounting document, Revenue ServicePDF page: 131

საიდენტიფიკაციო ნომერი

TERM

Identification Number / Taxpayer Identification Number

Georgian taxpayer or business identification number used in tax administration, business registration, taxpayer services and electronic tax-document processes.

Relevance: Taxpayer Identification, Business Identification, Digital Public InfrastructureTags / Context: identification number, taxpayer ID, business registration, Revenue ServicePDF page: 131

სასაქონლო ზედნადები

TERM

Waybill

Georgian accounting-document category used for documenting goods movement and related tax-control processes.

Relevance: Fiscalisation, Document Type, TransportTags / Context: waybill, goods movement, accounting document, Revenue ServicePDF page: 131

საქართველოს ფინანსთა სამინისტრო

TERM

Ministry of Finance of Georgia

Georgian finance ministry under which the Revenue Service operates and within whose framework Georgian tax-administration rules are issued and administered.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: Ministry of Finance, Revenue Service, tax administrationPDF page: 131

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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.