للضريبة الخاضع الشخص حساب
TERMTaxable Person Account
EmaraTax account area used to access and manage a taxable person’s VAT registration, tax obligations and FTA services.
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.
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2,867 terms
للضريبة الخاضع الشخص ملف
TERMTaxable Person Profile
EmaraTax profile created or accessed by a taxpayer for managing tax registrations, VAT obligations and related FTA services.
للفوترة اإللكترونية المنظومة
TERME-Invoice Generation Solution
Taxpayer e-invoicing solution used to generate electronic invoices and electronic notes in accordance with ZATCA requirements.
مبسطة ضريبية فاتورة
TERMSimplified Tax Invoice
Bahraini simplified VAT invoice document used where the VAT framework permits simplified invoicing.
ملخصة ضريبية فاتورة
TERMSummary Tax Invoice
Bahraini VAT invoice type used where several supplies are made to the same customer over a period not exceeding one month, provided the tax-invoice requirements are met.
من معتمد مزود Peppol
TERMPeppol-Certified Provider
Service-provider eligibility requirement under the UAE eInvoicing accreditation process, requiring the provider to be an active Peppol-certified provider that has passed OpenPeppol conformance tests.
والجمارك والضريبة الزكاة هيئة
TERMZakat, Tax and Customs Authority
Saudi authority responsible for zakat, tax, customs administration, VAT administration and the FATOORA e-invoicing framework.
والخدمات السلع أكواد
TERMGoods and Services Codes
Product and service coding framework required for Egyptian electronic invoices and electronic receipts, using GS1 or EGS coding structures.
ተርሚናል
TERMTerminal
Two-way data-transfer communication device connected to a sales-register machine and used to interface with the tax authority’s server through wireless communication.
ዓመታዊ ቴክኒካዊ ምርመራ
TERMAnnual Technical Inspection
Periodic inspection process connected with sales-register-machine maintenance and tax-authority control.
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.