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

DGI

TERM

Direction Générale des Impôts | Directorate General of Taxation

Cameroonian tax authority under the Ministry of Finance, responsible for tax administration, taxpayer management, tax audit, recovery and digital tax services.
Relevance: Tax Authority, e-Invoicing, Digital Tax InfrastructureTags / Context: DGI, tax administration, taxpayer services, online servicesPDF page: 76

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Tunisian tax-administration directorate under the Ministry of Finance, responsible for tax administration, taxpayer services, tax declarations, télé-liquidation and electronic invoicing oversight.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, Ministère des Finances, téléliquidationPDF page: 313

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Congolese tax authority responsible for tax administration, TVA administration, the Facture Normalisée reform, DEF oversight, e-DEF operation and fiscal-document control.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: DGI, TVA, Facture Normalisée, DEF, e-DEFPDF page: 106

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Nigerien tax authority responsible for tax administration, VAT administration, the certified-invoice reform, SECeF oversight, e-SECeF operation, invoice verification and digital tax services.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, Facture Certifiée, SECeF, e-SECeFPDF page: 226

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Chadian tax authority responsible for tax administration, TVA administration, e-tax services and supervision of the Facture Électronique Normalisée framework.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, FEN, E-TaxPDF page: 83

DGI

TERM

Direction Générale des Impôts | Directorate General of Taxes

Côte d’Ivoire tax authority responsible for tax administration and implementation of the electronic standardised invoicing framework.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, tax authority, FNEPDF page: 166

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Malagasy tax authority responsible for domestic tax administration, VAT administration, taxpayer identification, digital tax services and implementation of the e-Facturation framework.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, e-Facturation, NIFPDF page: 195

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Beninese tax authority responsible for tax administration, TVA administration, the Facture Normalisée reform, MECeF oversight, e-MECeF operation, invoice verification and digital tax services.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: DGI, Direction Générale des Impôts, TVA, Facture Normalisée, MECeF, e-MECeFPDF page: 57

DGI

TERM

Direction Générale des Impôts | General Directorate of Taxes

Malian tax authority responsible for domestic tax administration, VAT administration, online tax services, taxpayer identification and the normalised-invoice control framework.
Relevance: Tax Authority, VAT, Digital Tax Services, FiscalisationTags / Context: DGI, Direction Générale des Impôts, TVA, E-Impôt, facture normaliséePDF page: 202

DGI

TERM

Dirección General de Ingresos | Directorate General of Revenue

Panamanian tax authority responsible for tax administration, SFEP electronic invoicing, fiscal-equipment rules, taxpayer identification and digital tax services.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: DGI, Dirección General de Ingresos, SFEP, equipo fiscal, ITBMSPDF page: 237

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.