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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

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

הקצאה מספר

TERM

Allocation Number

Unique number allocated by the Israel Tax Authority for an in-scope tax invoice, required as a condition for the recipient’s input VAT deduction where the model applies.

Relevance: Invoice Control, VAT, Invoice IdentifierTags / Context: allocation number, tax invoice, input VATPDF page: 161

חשבונית לגבי החלטה עדכון מעוכבת

TERM

Decision Update for a Held Invoice

Tax Authority API process used to update the Tax Authority regarding the user’s selected alternative where an invoice is held, and an allocation number is not returned.

Relevance: Invoice Control, API, Invoice LifecycleTags / Context: held invoice, decision update, allocation numberPDF page: 161

חשבונית פרטי שליפת שירות שהוקצתה

TERM

Service for Retrieving Allocated Invoice Details

API service used to retrieve details of an invoice for which an allocation number has been issued.

Relevance: Invoice Control, API, VerificationTags / Context: allocated invoice details, retrieval service, allocation numberPDF page: 161

ייעודי יישום

TERM

Designated Application

Tax Authority application used to request allocation numbers manually by entering invoice details, especially where the issuer uses manual invoice books or software not connected to the service.

Relevance: Digital Tax Services, Invoice Control, Manual IssuanceTags / Context: designated application, manual invoice, allocation numberPDF page: 161

ישראל חשבוניות

TERM

Israel Invoices

Israeli invoice-control model under which allocation numbers are issued online for in-scope tax invoices and used in connection with input VAT deduction.

Relevance: Invoice Control, VAT, Digital Tax InfrastructureTags / Context: ישראל חשבוניות , Israel Invoices, allocation numberPDF page: 161

לחשבונית הקצאה למספר בקשה מס

TERM

Application for an Allocation Number for a Tax Invoice

Online service allowing dealers or authorised users to request an allocation number for a tax invoice.

Relevance: Invoice Control, Digital Tax Services, VATTags / Context: allocation-number request, tax invoice, ITA servicePDF page: 161

לחשבונית מספר הקצאת שירות

TERM

Invoice Number Allocation Service

Supplier-side API service used to request and receive an allocation number for a tax invoice through the Israel Invoices model.

Relevance: Invoice Control, API, Digital Tax InfrastructureTags / Context: allocation service, invoice allocation, SHAAMPDF page: 161

מורשה עוסק

TERM

Licensed Dealer / VAT-Registered Dealer

VAT-registered business status relevant to tax-invoice issuance and allocation-number obligations under the Israel Invoices model.

Relevance: VAT, Taxpayer Status, Invoice ControlTags / Context: licensed dealer, VAT-registered dealer, tax invoicePDF page: 161

מע״מ

TERM

מוסף ערך מס | Value Added Tax

Israeli value-added tax administered by the Israel Tax Authority and connected with tax invoices, licensed dealers, input VAT deduction and the allocation-number model.

Relevance: VAT, Tax Administration, Invoice ControlTags / Context: מע״מ , VAT, tax invoice, Israel Tax AuthorityPDF page: 161

מעוכבת חשבונית

TERM

Held Invoice

Invoice for which the Tax Authority service does not return an allocation number because the invoice is handled through the Tax Authority’s invoice-hold and decision process.

Relevance: Invoice Control, Invoice Lifecycle, VATTags / Context: held invoice, allocation number, decision updatePDF page: 161

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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.