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

المعتمد اإللكترونية الفوترة خدمة مزود مبدئيا

TERM

Pre-Approved eInvoicing Service Provider

Service provider listed by the UAE Ministry of Finance as pre-approved under the eInvoicing service-provider accreditation process before final accreditation is granted under the applicable ministerial decision.
Relevance: e-Invoicing, Service Provider, AccreditationTags / Context: pre-approved service provider, ASP, MoF, eInvoicingPDF page: 320

المعتمد الخدمة مزود / ASP

TERM

Accredited Service Provider

Service provider accredited by the UAE Ministry of Finance to offer eInvoicing solutions and related services under the UAE Electronic Invoicing System.
Relevance: e-Invoicing, Service Provider, AccreditationTags / Context: ASP, Accredited Service Provider, MoF, eInvoicing, PeppolPDF page: 320

الموحد الكود

TERM

Unified Code

Unified product or service code required on Egyptian electronic invoices and related electronic documents for goods or services included in the document.
Relevance: e-Invoicing, eReceipt, Product ClassificationTags / Context: unified code, goods code, service code, ETAPDF page: 114

الوطني الفوترة نظام مع والربط التسجيل اإللكتروني

TERM

Registration and Linking with the National Electronic Invoicing System

ISTD service area and procedure for registering taxpayers in the national electronic invoicing system and linking their systems or devices to it.
Relevance: e-Invoicing, Registration, System IntegrationTags / Context: registration, linking, national e-invoicing systemPDF page: 171

تاكس إمارات / EmaraTax

TERM

EmaraTax

UAE FTA digital tax platform used by taxpayers to register for VAT, manage taxable-person profiles and accounts, file VAT returns, make payments and access tax services.
Relevance: Digital Tax Services, VAT Filing, Taxpayer PortalTags / Context: EmaraTax, FTA, VAT registration, VAT return, taxable personPDF page: 319

جفوترا بوابة

TERM

JoFotara Portal

Online portal used to access Jordan’s national electronic invoicing system for registration, login, invoice creation, device integration and invoice management.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: JoFotara Portal, portal.jofotara.gov.jo, loginPDF page: 171

دولة في اإللكترونية الفوترة بيانات قاموس اإلمارات

TERM

UAE eInvoicing Data Dictionary

UAE eInvoicing data-dictionary concept used to define the data elements, structure and validation logic for UAE electronic invoices under the PINT AE framework.
Relevance: e-Invoicing, Data Dictionary, Technical SpecificationTags / Context: UAE eInvoicing Data Dictionary, PINT AE, invoice data, MoFPDF page: 320

ضريبية فاتورة

TERM

Tax Invoice

Bahraini VAT invoice document issued under the VAT framework for taxable supplies and required VAT documentation.
Relevance: Document Type, VAT / GST, InvoicingTags / Context: VAT invoice, taxable supply, invoicing, tax documentPDF page: 47

لإليرادات الوطني الجهاز / NBR

TERM

National Bureau for Revenue

Bahraini authority responsible for VAT, excise tax, revenue administration, compliance monitoring and related digital tax services.
Relevance: Tax Authority, VAT / GST, Digital Tax InfrastructureTags / Context: NBR, tax administration, VAT, excise tax, online servicesPDF page: 47

للضرائب االتحادية الهيئة / FTA

TERM

Federal Tax Authority

UAE federal tax authority responsible for VAT administration, tax registration, VAT return filing, tax payments, EmaraTax, tax compliance services and tax-system implementation.
Relevance: Tax Authority, VAT, Digital Tax ServicesTags / Context: FTA, Federal Tax Authority, VAT, EmaraTax, TRNPDF page: 319

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.