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

DFØ

TERM

Direktoratet for forvaltning og økonomistyring | Norwegian Agency for Public and Financial Management

Norwegian public-sector agency acting as the Norwegian Peppol Authority and supporting Peppol-based e-procurement and e-invoicing governance.
Relevance: e-Invoicing, Peppol Authority, Public ProcurementTags / Context: DFØ, Norwegian Peppol Authority, Peppol, EHFPDF page: 232

DGFE

TERM

Dispositivo Giornale di Fondo Elettronico | Electronic Journal Device

Electronic journal device or electronic journal environment associated with the recording and retention of fiscal transaction details in the Italian fiscal-device context.
Relevance: Retail Fiscalisation, Electronic Journal, Audit TrailTags / Context: DGFE, giornale di fondo elettronico, electronic journal, fiscal memoryPDF page: 163

DGFiP

TERM

Direction générale des Finances publiques | Directorate General of Public Finances

French tax administration responsible for the tax side of the e-invoicing and e-reporting reform, including platform registration, reform data collection and tax-control use of invoice, transaction and payment data.
Relevance: e-Invoicing, e-Reporting, Tax AuthorityTags / Context: DGFiP, tax administration, platform registration, reform dataPDF page: 127

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Mauritanian tax authority responsible for domestic tax administration, VAT administration, taxpayer services, STT online tax services and tax-modernisation initiatives.
Relevance: Tax Authority, VAT, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, STT, télédéclaration, télépaiementPDF page: 205

DGI

TERM

Direction Générale des Impôts | Directorate General of Taxes

Algerian tax authority responsible for tax administration, taxpayer services and the digital tax-service environment.
Relevance: Tax Authority, Digital Tax InfrastructureTags / Context: tax administration, online tax services, taxpayer servicesPDF page: 32

DGI

TERM

Dirección General Impositiva | General Tax Directorate

Uruguayan tax authority responsible for tax administration, VAT administration, electronic invoicing, CFE authorisation, eFactura services, CFE verification and online tax services.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Dirección General Impositiva, IVA, eFactura, CFEPDF page: 330

DGI

TERM

Dirección General Impositiva | General Tax Directorate

Argentine tax directorate within ARCA responsible for tax-administration functions.
Relevance: Tax Authority, Tax AdministrationTags / Context: DGI, ARCA structure, tax administrationPDF page: 37

DGI

TERM

Direction Générale des Impôts / للضرائب العامة المديرية | General Directorate of Taxes

Moroccan tax authority responsible for tax administration, VAT administration, SIMPL services, Daribati, taxpayer identification and preparation of electronic invoicing reforms.
Relevance: Tax Authority, VAT, Digital Tax Services, e-Invoicing Watch-ListTags / Context: DGI, Direction Générale des Impôts, العامة المديرية للضرائب , SIMPL, DaribatiPDF page: 216

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Burkinabè tax authority responsible for tax administration, TVA administration, implementation of the Facture Électronique Certifiée reform, SECeF oversight, system homologation and fiscal-document control.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, FEC, SECeF, facture électronique certifiéePDF page: 71

DGI

TERM

Direcção Geral de Impostos | General Directorate of Taxes

Directorate within the Mozambique Tax Authority responsible for tax administration and involved in the implementation of the electronic communication of invoice data.
Relevance: Tax Authority, e-Reporting, FiscalisationTags / Context: DGI, Direcção Geral de Impostos, AT, invoice-data reportingPDF page: 218

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.