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

AGD

TERM

Accountant-General’s Department

Singapore Government department associated with central government vendor invoicing and payment processes, including technical routing arrangements for e-invoices submitted to Government agencies via InvoiceNow.
Relevance: B2G e-Invoicing, Government Invoicing, Public Sector PaymentsTags / Context: AGD, Accountant-General’s Department, Vendors@Gov, InvoiceNowPDF page: 278

Agencia Virtual

TERM

Agencia Virtual SAT | SAT Virtual Agency

SAT online service environment used by taxpayers for FEL enablement, DTE issuance and consultation, RTU procedures, taxpayer registration services and other digital tax procedures.
Relevance: Digital Tax Services, e-Invoicing, Taxpayer PortalTags / Context: Agencia Virtual, SAT portal, FEL, DTE consultationPDF page: 142

Agent Services Account / ASA

TERM

Agent Services Account

HMRC online account environment used by tax agents for selected digital tax services, including Making Tax Digital client authorisation and agent-service functions.
Relevance: Digital Tax Services, Tax Agent, MTDTags / Context: ASA, Agent Services Account, HMRC, MTDPDF page: 326

AGT

TERM

Administração Geral Tributária | General Tax Administration

Angolan tax authority responsible for tax administration, IVA administration, electronic-invoicing implementation, fiscal-data reporting, software validation and digital tax services.
Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: AGT, Administração Geral Tributária, IVA, facturação electrónica, SAF-T(AO)PDF page: 34

AIFE

TERM

Agence pour l’informatique financière de l’État | Agency for State Financial IT

French state financial IT agency responsible for Chorus Pro and public-sector invoicing infrastructure and involved in the public platform infrastructure used by the reform.
Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: AIFE, Chorus Pro, public-sector invoicing, state ITPDF page: 126

AJPES

TERM

Agencija Republike Slovenije za javnopravne evidence in storitve | Agency of the Republic of Slovenia for Public Legal Records and Related Services

Slovenian public agency responsible for public legal records and business-register data, including the Slovenian Business Register and business-entity identification data.
Relevance: Business Register, Entity Identification, Public RecordsTags / Context: AJPES, PRS, matična številka, business registerPDF page: 284

Akileraartarnermut Aqutsisoqarfik

TERM

Tax Agency

Greenlandic tax authority responsible for tax administration and tax-agency services in Greenland.
Relevance: Tax Authority, Digital Tax Services, Public AdministrationTags / Context: Tax Agency, Skattestyrelsen, aka.gl, Greenland tax authorityPDF page: 140

AKSHI

TERM

Agjencia Kombëtare e Shoqërisë së Informacionit | National Agency for Information Society

Albanian national information-society agency relevant to the digital public-service and electronic-certificate infrastructure used in the fiscalisation environment.
Relevance: Digital Tax Infrastructure, e-ServicesTags / Context: electronic certificate, digital services, public digital infrastructurePDF page: 30

Algemene Administratie van de Fiscaliteit / Administration générale de la Fiscalité

TERM

Algemene Administratie van de Fiscaliteit / Administration générale de la Fiscalité | General Administration of Taxation

Belgian tax-administration branch within FPS Finance responsible for fiscal administration, including VAT-related administration.
Relevance: Tax Authority, VAT / GST, Tax AdministrationTags / Context: tax administration, VAT, fiscal administration, FPS FinancePDF page: 54

ALL

TERM

Algemene landsverordening Landsbelastingen | General National Ordinance on National Taxes

General national tax ordinance of Curaçao containing formal tax-administration rules, including provisions relevant to receipt issuance and fiscal cash-register obligations.
Relevance: Tax Law, Fiscalisation, Tax AdministrationTags / Context: ALL, formal tax law, receipt obligation, fiscal cash-register systemPDF page: 99

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.