الضريبي الرقم
TERMVAT Account Number
Saudi VAT registration identifier used for taxpayer identification in VAT and e-invoicing processes.
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
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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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
الضريبي الرقم / TRN
TERMTax Registration Number
Bahraini tax registration identifier used to identify VAT-registered persons in VAT administration and tax-invoice contexts.
الضريبية البطاقة
TERMTax Card
Tax card issued in Kuwait tax-administration practice and relevant to company tax-registration and tax-compliance documentation.
الضريبية الخدمات نظام
TERMTax Services System
Ministry of Finance online tax-services system used for taxpayer login, registration, registration amendment, DMTT registration and tax-certificate requests.
الضمان محجوز عن اإلفراج شهادة
TERMReserved Warranty Release Certificate / Tax Clearance Certificate
Ministry of Finance tax certificate requested through the tax electronic services environment and used in Kuwait tax-compliance administration.
الفرعي المستخدم حساب
TERMSubuser Account
Secondary JoFotara user account created by the main user to organise invoices for a specific income-source sequence, branch or operational unit.
الفواتير قائمة
TERMInvoice List / View Invoice List
JoFotara portal function used to view, search, access and download invoices created under the taxpayer’s account.
المالية وزارة
TERMMinistry of Finance
Kuwait government ministry responsible for tax electronic services, corporate and institutional tax-service procedures, DMTT registration and tax-certificate services.
المالية وزارة / MoF
TERMMinistry of Finance
UAE ministry responsible for the national eInvoicing programme, eInvoicing service-provider accreditation and the regulatory framework for the UAE Electronic Invoicing System.
المركزية اإللكترونية الفوترة منصة
TERME-Invoicing Central Platform
Planned Bahraini e-invoicing infrastructure referenced in public tender material for the design, implementation, operation and maintenance of Bahrain’s future e-invoicing central platform.
Who is it for
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
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.