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

DGID

TERM

Direction générale des Impôts et des Domaines | General Directorate of Taxes and Domains

Senegalese tax authority responsible for tax administration, domain administration, VAT administration, digital tax services and implementation of the electronic-invoicing reform.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DGID, Direction générale des Impôts et des Domaines, TVA, facturation électroniquePDF page: 272

DGID

TERM

Direction Générale des Impôts et des Domaines | General Directorate of Taxes and Domains

Congolese tax authority responsible for tax administration, VAT administration, secured / normalised invoice reforms, taxpayer identification and fiscal-data control.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: DGID, Direction Générale des Impôts et des Domaines, TVA, FNE, MFEPDF page: 255

DGII

TERM

Dirección General de Impuestos Internos | General Directorate of Internal Taxes

Dominican tax authority responsible for the electronic invoicing system, including authorisation, certification, validation, reception and consultation of electronic fiscal receipts.
Relevance: Tax Authority, e-Invoicing, FiscalisationTags / Context: DGII, e-CF, validation, electronic invoicingPDF page: 110

DGII

TERM

Dirección General de Impuestos Internos | General Directorate of Internal Taxes

Internal tax directorate of the Ministry of Finance associated with tax administration and the electronic tax-document environment.
Relevance: Tax Authority, e-Invoicing, Digital Tax InfrastructureTags / Context: DGII, DTE, tax administration, electronic tax documentsPDF page: 116

DGT

TERM

Dirección General de Tributación | General Directorate of Taxation

Costa Rican tax administration body under the Ministry of Finance, responsible for tax administration, taxpayer control and electronic tax-document validation.
Relevance: Tax Authority, e-Invoicing, FiscalisationTags / Context: tax administration, validation platform, taxpayer controlPDF page: 94

Dhareeba

TERM

Dhareeba Tax Portal

Qatar General Tax Authority tax portal used for taxpayer registration, tax filings, payments, tax services, taxpayer communication and access to tax-related digital services.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: Dhareeba, Tax Portal, GTA, taxpayer registration, tax filingsPDF page: 254

Dhareeba Application

TERM

Dhareeba Application

GTA mobile application connected with Dhareeba services and taxpayer access to Qatar tax digital services.
Relevance: Digital Tax Services, Taxpayer Services, Mobile ApplicationTags / Context: Dhareeba Application, GTA, Tax Portal, mobile tax servicesPDF page: 254

DIAN

TERM

Dirección de Impuestos y Aduanas Nacionales | National Tax and Customs Directorate

Colombian tax and customs authority responsible for national tax administration, customs administration, electronic invoicing, taxpayer services, tax control and compliance.
Relevance: Tax Authority, e-Invoicing, Digital Tax InfrastructureTags / Context: tax administration, customs, taxpayer services, electronic invoicingPDF page: 90

DIČ

TERM

Daňové identifikačné číslo | Tax Identification Number

Slovak tax identification number used for taxpayer identification in tax administration and related tax documents.
Relevance: Taxpayer Identifier, Tax AdministrationTags / Context: DIČ, daňové identifikačné číslo, FS, taxpayer identificationPDF page: 281

DIČ

TERM

Daňové identifikační číslo | Tax Identification Number

Czech tax identification number used for taxpayer identification in tax administration, VAT and invoicing contexts.
Relevance: Taxpayer Identification, VAT, e-InvoicingTags / Context: DIČ, tax identification number, VAT ID, invoice dataPDF page: 103

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.