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

CIS

TERM

Certified Invoicing System

Electronic system used by a business for managing sales transactions as part of Sierra Leone’s Electronic Cash Register system.
Relevance: Fiscalisation, Sales Transaction System, ECR ComponentTags / Context: CIS, Certified Invoicing System, ECR, SDC, GST receiptPDF page: 276

CIS

TERM

Certified Invoicing System

Ghanaian E-VAT certified invoicing system through which GRA monitors the issuance of invoices by certifying invoices issued for accounting and VAT-return filing purposes.
Relevance: Fiscalisation, e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: CIS, Certified Invoicing System, E-VAT, certified invoice, GRAPDF page: 135

CIS

TERM

Certified Invoicing System

Invoicing component of the Rwanda EBM architecture, covering cash register, POS, software or other business system used to issue invoices and connected to an SDC or VSDC for fiscal control.
Relevance: Fiscalisation, Invoicing System, EBM ArchitectureTags / Context: CIS, Certified Invoicing System, SDC, VSDC, EBMPDF page: 265

CIUS

TERM

Core Invoice Usage Specification

Usage specification applied in the Finnish public-sector e-invoicing context to support compliance with the European e-invoicing standard and national validation requirements.
Relevance: e-Invoicing, Technical Specification, B2GTags / Context: CIUS, EN 16931, public-sector e-invoicing, State TreasuryPDF page: 124

CIUS

TERM

Core Invoice Usage Specification

Invoice-usage specification applied in Ireland’s public-sector e-invoicing environment, including national Peppol CIUS usage and the Local Government CIUS context.
Relevance: e-Invoicing, Public Procurement, Data SpecificationTags / Context: CIUS, Local Government CIUS, eInvoicing IrelandPDF page: 158

CIUS

TERM

Core Invoice Usage Specification

Usage specification that restricts or refines the EN 16931 semantic model for a specific jurisdiction, network, sector or implementation context.
Relevance: e-Invoicing, Semantic Standard, Implementation RulesTags / Context: CIUS, EN 16931, usage specification, business rulesPDF page: 17

CIUS-PT

TERM

Core Invoice Usage Specification - Portugal

Portuguese CIUS specification used for structured electronic invoicing in the public-procurement / B2G e-invoicing environment.
Relevance: e-Invoicing, B2G e-Invoicing, Structured InvoiceTags / Context: CIUS-PT, FE-AP, public procurement, structured invoicePDF page: 251

CIVA

TERM

Constancia de Exención de IVA | VAT Exemption Certificate

Electronic VAT exemption certificate issued through SAT’s FEL environment by exempt taxpayers where applicable.
Relevance: VAT, Exemption, e-InvoicingTags / Context: CIVA, VAT exemption, FEL, Agencia VirtualPDF page: 142

Classification Code

TERM

Classification Code

MyInvois code used to identify the category of products or services being billed as a result of a commercial transaction.
Relevance: e-Invoicing, Product Classification, MyInvois DataTags / Context: Classification Code, MyInvois, product category, service categoryPDF page: 199

Clave de acceso

TERM

Access Key

Unique numeric key generated for each electronic tax document and used as the authorisation number under the offline scheme.
Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: access key, authorisation number, electronic documentPDF page: 112

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.