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

اإللكترونية الفوترة خدمات مزودي اعتماد

TERM

Accreditation of eInvoicing Service Providers

UAE Ministry of Finance accreditation process for eInvoicing service providers, including eligibility review, technical evaluation and testing against UAE Electronic Invoicing System requirements.
Relevance: e-Invoicing, Service Provider Accreditation, ComplianceTags / Context: accreditation, ASP, MoF, eInvoicing service providerPDF page: 319

اإليصال / اإللكترونية الفاتورة منظومة اإللكتروني

TERM

eInvoice and eReceipt Solution

ETA digital tax-control solution used by taxpayers to register issued documents with the tax authority and receive document-related notifications through ERP and POS integration.
Relevance: e-Invoicing, eReceipt, Digital Tax InfrastructureTags / Context: eInvoice, eReceipt, SDK, API, ERP integration, POS integrationPDF page: 115

البيع نقاط تسجيل منصة

TERM

POS Registration Platform

Egyptian Tax Authority platform used in the eReceipt environment for registration and management of POS-related data and receipt-issuance readiness.
Relevance: eReceipt, POS Systems, Digital PlatformTags / Context: POS registration, eReceipt, B2C, ETAPDF page: 115

الخاصة الفاتورة

TERM

Special Tax Invoice

JoFotara invoice type used where special tax value is required in addition to the general invoice structure.
Relevance: e-Invoicing, Special Tax, Invoice TypeTags / Context: Special Invoice, Special Tax, JoFotaraPDF page: 172

الدخل مصدر تسلسل

TERM

Income Source Sequence Number

JoFotara account and invoice-organisation reference used to associate users, sub-users or device links with a taxpayer’s specific income-source sequence.
Relevance: e-Invoicing, Taxpayer Account Structure, Portal ConfigurationTags / Context: income source sequence, user, device linkingPDF page: 171

الرقمية الهوية / UAE Pass

TERM

UAE Pass

UAE national digital identity used to access government digital services, including EmaraTax login and tax-service access where supported by the FTA.
Relevance: Digital Identity, Taxpayer Access, Digital Tax ServicesTags / Context: UAE Pass, الرقمية الهوية , EmaraTax, FTA, loginPDF page: 319

السري المفتاح

TERM

Secret Key

Credential generated during the JoFotara linking process and used with the user number or client/current ID in API authorisation.
Relevance: e-Invoicing, API Integration, AuthenticationTags / Context: secret key, API header, JoFotara linkingPDF page: 171

الضريبي التسجيل رقم

TERM

Tax Registration Number

Taxpayer identification number used to identify the issuer in Egyptian electronic invoice and electronic receipt processes.
Relevance: Taxpayer Identification, e-Invoicing, eReceiptTags / Context: tax registration number, issuer ID, ETAPDF page: 115

الضريبي التسجيل رقم / TRN

TERM

Tax Registration Number

UAE tax registration number issued by the FTA to registered taxable persons and used for VAT registration, VAT returns, tax invoices and tax administration.
Relevance: Taxpayer Identifier, VAT, Invoice ContentTags / Context: TRN, Tax Registration Number, FTA, VAT, tax invoicePDF page: 320

الضريبي الرقم

TERM

Taxpayer Number / Tax Number

Taxpayer identifier used for login, registration and account access in the Jordanian national electronic invoicing system.
Relevance: Tax Identification, e-Invoicing, Taxpayer AccessTags / Context: tax number, taxpayer number, JoFotara loginPDF page: 171

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.