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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

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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

किदाता पोर्टल

TERM

Taxpayer Portal

IRD taxpayer portal used for online taxpayer services, registration, filing, payment, tax-administration functions and electronic service access.

Relevance: Digital Tax Services, Taxpayer Services, VATTags / Context: किदाता पोर्टल, Taxpayer Portal, IRD, online tax servicesPDF page: 220

केन्द्रिय विजक अनुगमन प्रणाली / CBMS

TERM

Central Billing Monitoring System

IRD central invoice-monitoring system used to connect taxpayers’ electronic billing systems and monitor invoice data generated through approved or listed e-Billing software.

Relevance: e-Billing, Invoice Monitoring, Digital Tax ServicesTags / Context: CBMS, केन्द्रिय विजक अनुगमन प्रणाली, invoice monitoring, IRDPDF page: 220

मूल्य अवभिृन्द्रि कि

TERM

Value Added Tax

Nepalese VAT term used in VAT legislation, VAT registration, VAT invoices, tax returns and tax administration.

Relevance: VAT, Tax Administration, Invoice ContentTags / Context: मूल्य अवभिृन्द्रि कि, VAT, IRD, Nepali VATPDF page: 220

विद्युतीय माध्यमिार् िीजक जािी गने / e-Billing

TERM

Issuing Invoices Through Electronic Means

IRD-recognised electronic billing process under which taxpayers issue invoices through approved or listed electronic or computerised systems and connect applicable invoice data to CBMS.

Relevance: e-Billing, Invoice Monitoring, Digital Tax ServicesTags / Context: विद्युतीय माध्यमिार् िीजक जािी गने, e-Billing, electronic billing, CBMSPDF page: 220

विद्युतीय विवलङ सफ्टिेयि

TERM

Electronic Billing Software

IRD-approved or IRD-listed software used to issue electronic invoices, maintain billing records and support CBMS connection where applicable.

Relevance: e-Billing, Approved Software, Invoice MonitoringTags / Context: विद्युतीय विवलङ सफ्टिेयि, electronic billing software, CBMS, IRDPDF page: 221

सूचीकृत सफ्टिेयि

TERM

Listed Software

Billing software listed by the IRD for use in computerised invoice issuance and electronic billing compliance.

Relevance: Approved Software, e-Billing, Digital Tax ServicesTags / Context: सूचीकृत सफ्टिेयि, IRD-listed software, billing software, e-BillingPDF page: 220

स्थायी लेखा नम्बि / PAN

TERM

Permanent Account Number

Nepalese taxpayer identification number used for tax registration, VAT registration, billing, invoice content, returns and taxpayer identification.

Relevance: Taxpayer Identification, VAT, Invoice ContentTags / Context: स्थायी लेखा नम्बि, PAN, taxpayer ID, VAT registrationPDF page: 220

ই-ভ্যাট সিস্টেম / e-VAT System / iVAS

TERM

e-VAT System / Integrated VAT Administration System

Bangladesh digital VAT administration system used for online VAT registration, VAT return filing, VAT-related services and processing of VAT data under NBR’s VAT digitalisation framework.

Relevance: VAT, Digital Tax Services, e-ReportingTags / Context: e-VAT System, iVAS, VAT Online, VAT eFiling, VAT services, NBRPDF page: 48

ই-সিআইএন / eBIN

TERM

ইলেকট্রনিক ন জলিস আইলর্নন্টনিলকশি িম্বর | Electronic Business Identification Number

Electronic business identification number used in Bangladesh’s online VAT registration and VAT digital-service environment.

Relevance: Taxpayer Identification, VAT, Digital Tax ServicesTags / Context: eBIN, BIN, VAT registration, NBR, VAT OnlinePDF page: 48

ইএফসি / EFD

TERM

ইলেকট্রনিক নিসকযাে নর্ভাইস | Electronic Fiscal Device

NBR-approved electronic fiscal device used by VAT-registered businesses to record sales, issue VAT-compliant challans and support electronic VAT-control processes.

Relevance: Fiscalisation, Device Control, VATTags / Context: ইএিনর্, EFD, Electronic Fiscal Device, NBR, মূসক, EFDMSPDF page: 48

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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.