DIGG
TERMMyndigheten för digital förvaltning | Agency for Digital Government
Swedish authority responsible for digital government development and public-sector e-invoicing guidance, including support for Peppol-based e-invoicing in Sweden.
Flagship reference
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
Why the GFTR matters
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.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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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
Digipoort
TERMGovernment Digital Message Gateway
Dutch government ICT message gateway used for structured electronic message traffic with public authorities, including government e-invoicing and other formal data-exchange processes.
Digital bogføring
TERMDigital Bookkeeping
Danish digital-bookkeeping framework requiring covered businesses and bookkeeping systems to support digital bookkeeping, secure storage and structured data sharing.
Digital Certificate
TERMDigital Certificate
Electronic certificate used to bind identity to cryptographic keys for signing, authentication, secure transmission or platform access.
Digital links
TERMDigital Links
MTD for VAT requirement that data transferred or exchanged between software products, applications or spreadsheets forming part of the VAT recordkeeping and return process must be linked digitally.
Digital Preservation
TERMElectronic Archiving / Digital Preservation
Controlled electronic retention process used to preserve authenticity, integrity, readability and evidential value of electronic invoices and fiscal documents over time.
Digital salgsregistrering
TERMDigital Sales Registration
Danish sales-registration compliance concept requiring covered businesses to use electronic sales-registration systems that record sales data in an electronic journal and support SAF-T audit-file export.
Digital Service Providers
TERMInland Revenue Digital Service Providers
Third-party software providers that integrate with Inland Revenue digital services, including Gateway Services and related tax-service offerings.
Digital Service Tax
TERMDigital Service Tax
Tanzanian tax category for non-resident persons receiving payments from individuals for services rendered through a digital marketplace.
Digital Signature
TERMDigital Signature
Cryptographic signature used to support authenticity, integrity and non-repudiation of electronic invoices, receipts, fiscal files or tax messages.
Who is it for
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
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.