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

DANFE NFC-e

TERM

Documento Auxiliar da Nota Fiscal de Consumidor Eletrônica | Auxiliary Document of the Electronic Consumer Fiscal Invoice

Auxiliary representation of the NFC-e used in retail consumer transactions, including access key and QR-code consultation elements.
Relevance: Fiscalisation, e-Invoicing, Document RepresentationTags / Context: DANFE NFC-e, NFC-e, QR code, retailPDF page: 66

Daribati

TERM

Daribati Mobile Application

DGI mobile application providing taxpayer access to digital tax services, including payments, declarations, refunds, taxpayer information and SIMPL-related services.
Relevance: Digital Tax Services, Mobile Tax Services, Taxpayer ServicesTags / Context: Daribati, DGI, mobile tax services, SIMPL, tax paymentPDF page: 216

darījumu apliecinošs dokuments

TERM

Transaction-Confirming Document

Latvian legal category for a document confirming payment received for a transaction, including a cash-register receipt, VID-registered numbered receipt or VID-registered numbered ticket.
Relevance: Fiscalisation, Receipt, Retail Transaction EvidenceTags / Context: darījumu apliecinošs dokuments, kases čeks, numurētā kvīts, numurētā biļete, VIDPDF page: 185

Data Matrix

TERM

Data Matrix Code

Two-dimensional code used as a product-identification carrier in the Честный ЗНАК mandatory marking system.
Relevance: Product Identification, Marking, TraceabilityTags / Context: Data Matrix, Честный ЗНАК, код маркировки, средство идентификацииPDF page: 260

Data Warehouse

TERM

Data Warehouse

Lekuka platform component used to store collected invoicing information and provide data for RSL risk-analysis and audit tools.
Relevance: e-Invoicing, Audit, Risk Analysis, VAT Data StorageTags / Context: Data Warehouse, Lekuka, invoice data, RSL audit, risk toolsPDF page: 188

Datová schránka

TERM

Data Box

Czech official electronic delivery mailbox used for legally recognised communication with public authorities, including tax-administration communication and electronic submissions.
Relevance: Digital Tax Infrastructure, Digital CommunicationTags / Context: data box, public administration, electronic delivery, tax communicationPDF page: 103

Davčna blagajna

TERM

Tax Cash Register

Slovenian cash-register or invoicing solution used to issue invoices that are subject to fiscal verification and to transmit invoice data to the FURS central information system.
Relevance: Fiscalisation, Cash Register, Invoice IssuanceTags / Context: davčna blagajna, FURS, ZOI, EOR, gotovinsko poslovanjePDF page: 284

DBNAlliance

TERM

Digital Business Networks Alliance

United States industry-led alliance governing the open exchange network for interoperable B2B e-invoicing and digital business-document exchange. The framework is voluntary and interoperability focused.
Relevance: e-Invoicing, Digital Business Network, Watch-OutTags / Context: DBNAlliance, Digital Business Networks Alliance, U.S. Open Exchange Network, B2B e-invoicingPDF page: 328

DBNAlliance Exchange Framework

TERM

Digital Business Networks Alliance Exchange Framework

United States open exchange framework for interoperable B2B electronic document exchange, using access-point based network architecture for exchanging electronic invoices and related business documents.
Relevance: e-Invoicing, Exchange Network, InteroperabilityTags / Context: DBNAlliance, Exchange Framework, access point, B2B documentsPDF page: 328

DBS

TERM

Defter-Beyan Sistemi | Ledger Declaration System

GİB electronic recordkeeping and declaration system used by in-scope taxpayers to keep records electronically, create and store ledgers electronically, submit tax declarations and issue documents electronically.
Relevance: Digital Tax Records, Tax Filing, e-ReportingTags / Context: DBS, Defter-Beyan Sistemi, GİB, e-BeyannamePDF page: 316

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.