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

المسؤول المستخدم حساب

TERM

Admin Account / Main User Account

Main JoFotara user account used to manage settings, add sub-users, link devices and organise invoices for the taxpayer account.
Relevance: e-Invoicing, User Management, Portal AccessTags / Context: Admin, main user, JoFotaraPDF page: 171

المستخدم رقم

TERM

User Number

Identifier generated during the linking process and used in the API header together with the secret key.
Relevance: e-Invoicing, API Integration, System LinkingTags / Context: user number, API header, linkingPDF page: 172

المضافة القيمة ضريبة

TERM

Value Added Tax

VAT concept relevant to Kuwait’s GCC VAT watchlist status and future indirect-tax monitoring.
Relevance: VAT Watchlist, Indirect Tax, Monitor ContextTags / Context: VAT, GCC VAT, Kuwait monitor statusPDF page: 181

المضافة القيمة ضريبة

TERM

Value Added Tax

UAE value added tax administered by the Federal Tax Authority and used in VAT registration, VAT returns, tax invoices, TRN-based taxpayer identification and EmaraTax services.
Relevance: VAT, Tax, Invoice Content, Digital Tax ServicesTags / Context: VAT, المضافة القيمة ضريبة , FTA, TRN, EmaraTax, tax invoicePDF page: 320

المضافة القيمة ضريبة

TERM

VAT

Saudi VAT term used in tax administration, VAT registration, VAT invoicing and e-invoicing compliance.
Relevance: VAT, Tax Administration, e-InvoicingTags / Context: المضافة القيمة ضريبة , VAT, ZATCA, tax invoicePDF page: 269

المضافة القيمة ضريبة / VAT

TERM

Value Added Tax

Bahraini value-added tax term used in VAT administration, taxable-supply documentation, VAT returns and tax-invoice content.
Relevance: VAT / GST, Invoicing, Tax AdministrationTags / Context: VAT, المضافة القيمة ضريبة , tax invoice, taxable supplyPDF page: 47

المضافة القيمة ضريبة في التسجيل

TERM

VAT Registration

FTA registration process performed through EmaraTax by creating or accessing a taxable-person account and registering under Value Added Tax.
Relevance: VAT, Taxpayer Registration, Digital Tax ServicesTags / Context: VAT registration, EmaraTax, FTA, TRNPDF page: 319

المضافة القيمة لضريبة الموحدة االتفاقية التعاون مجلس لدول

TERM

GCC Unified VAT Agreement

GCC VAT framework agreement relevant to Kuwait’s VAT watchlist status and future indirect-tax monitoring.
Relevance: VAT Watchlist, GCC Tax Framework, Monitor ContextTags / Context: GCC VAT Agreement, VAT watchlist, KuwaitPDF page: 181

المضافة للقيمة التسجيل شهادة

TERM

VAT Registration Certificate

Official NBR certificate confirming that a person is registered for VAT in Bahrain. The certificate is available through the taxpayer’s NBR portal under “My Documents” after VAT registration is approved, and an authenticated VAT certificate can be requested through the NBR VAT forms service.
Relevance: VAT / GST, Taxpayer Registration, Digital Tax ServicesTags / Context: VAT certificate, VAT registration certificate, NBR, My Documents, VAT payerPDF page: 47

المضافة للقيمة الخاضعين بحث

TERM

VAT Payer Lookup

NBR online service used to check VAT payer registration information and support taxpayer verification.
Relevance: Digital Tax Infrastructure, Taxpayer Identification, VAT / GSTTags / Context: VAT lookup, taxpayer verification, online service, NBRPDF page: 47

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.