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

ইএফসিএমএি / EFDMS

TERM

ইলেকট্রনিক নিসকযাে নর্ভাইস মযালিজলমন্ট নসলেম | Electronic Fiscal Device Management System

Bangladesh electronic fiscal-device management system used to monitor and manage EFD / SDC deployment, transaction-data capture and VAT-collection transparency.
Relevance: Fiscalisation, Device Management, Digital Tax InfrastructureTags / Context: ইএিনর্এমএস, EFDMS, EFD, SDC, NBRPDF page: 48

জাতীয় রাজস্ব বিািড / NBR

TERM

জাতীয় রাজস্ব ব ার্ড | National Board of Revenue

Bangladesh tax authority responsible for VAT administration, VAT Online / e-VAT services, EFD / SDC deployment, EFDMS supervision, VAT-document controls and fiscal-device compliance.
Relevance: Tax Authority, VAT, Fiscalisation, Digital Tax ServicesTags / Context: জাতীয় রাজস্ব ব ার্ড, NBR, VAT, মূসক, EFD, SDC, EFDMSPDF page: 48

ভ্যাট অনলাইন / VAT Online

TERM

VAT Online

Bangladesh online VAT service environment used for VAT registration, VAT return filing, VAT-related services and digital interaction with NBR.
Relevance: VAT, Digital Tax Services, e-ReportingTags / Context: VAT Online, NBR, eBIN, iVAS, VAT eFiling, VAT servicesPDF page: 48

ভ্যাট স্মাটড চালান / VS Challan

TERM

ভযাট স্মাটড চাোি | VAT Smart Challan

Bangladesh VAT smart challan generated through approved digital fiscalisation channels, with QR-code and digital-signature elements for VAT-compliant transaction documentation.
Relevance: VAT, Fiscalisation, Fiscal DocumentTags / Context: ভযাট স্মাটড চাোি, VS Challan, PKI POS, QR Code, মূসক-৬.৩PDF page: 49

মূিে

TERM

মূেয সংল াজি কর | Value Added Tax

Bangladeshi VAT term used in tax administration, VAT registration, VAT challans, VAT invoices, EFD / SDC fiscalisation and VAT Online / e-VAT services.
Relevance: VAT, Fiscalisation, Tax AdministrationTags / Context: মূসক, মূেয সংল াজি কর, VAT, NBR, মূসক-৬.৩PDF page: 49

মূিে-৬.৩ / Mushak-6.3

TERM

মূসক-৬.৩ | VAT Invoice / Tax Challan

Bangladesh VAT invoice / tax challan form used for VAT-compliant sales documentation and associated with EFD / SDC-based fiscal-document generation.
Relevance: VAT, Fiscalisation, Fiscal DocumentTags / Context: মূসক-৬.৩, Mushak-6.3, VAT Invoice, VAT Challan, EFD, SDCPDF page: 49

মূিে-৬.৩ে / Mushak-6.3ka

TERM

মূসক-৬.৩ক | VAT Invoice for Wholesaler

Bangladesh VAT invoice format used for wholesaler transactions under the VAT-document framework.
Relevance: VAT, Fiscal Document, InvoicingTags / Context: মূসক-৬.৩ক, Mushak-6.3ka, VAT Invoice, wholesaler, NBRPDF page: 49

সিআইএন / BIN

TERM

ন জলিস আইলর্নন্টনিলকশি িম্বর | Business Identification Number

Bangladesh business identification number used for VAT registration, VAT certificates, taxpayer identification and VAT-document contexts.
Relevance: Taxpayer Identification, VAT, Business IdentificationTags / Context: BIN, VAT registration, taxpayer identification, VAT certificatePDF page: 48

সিস্টেআই সিওএি / PKI POS

TERM

পা নেক নক ইিফ্রাস্ট্রাকচার পলয়ন্ট অ বসে সিটওয়যার | Public Key Infrastructure Point of Sale Software

NBR-approved POS software category used with VAT Smart Challan issuance, QR-code challans and digital-signature controls in Bangladesh VAT-registered establishments.
Relevance: Fiscalisation, POS Software, Digital SignatureTags / Context: নপলকআই নপওএস, PKI POS, VAT Smart Challan, QR Code, digital signaturePDF page: 48

กรมสรรพากร

TERM

Revenue Department

Thai local-language name of the Revenue Department, the tax authority responsible for VAT administration, e-Filing, e-Tax Invoice & e-Receipt and related electronic tax services.
Relevance: Tax Authority, VAT, e-InvoicingTags / Context: กรมสรรพากร, RD, Revenue Department, ภาษีมูลค่าเพิ่มPDF page: 309

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.