Digital VAT records
TERMDigital VAT Records
VAT records kept in digital form under Making Tax Digital for VAT, forming the recordkeeping basis for VAT return preparation and submission through compatible software.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Digitalimik Akiligassiisarneq
TERMDigital Invoicing
Greenlandic public-sector digital-invoicing framework applying to invoices submitted to public authorities for supplied goods or services.
Digitalt salgsregistreringssystem
TERMElectronic Sales Registration System
Danish electronic sales-registration system required for selected sectors, capable of logging actions in an electronic journal, storing transaction data, generating SAF-T files and producing X and Z reports.
Digitalt standard bogføringssystem
TERMDigital Standard Bookkeeping System
Digital bookkeeping system type subject to Danish Business Authority requirements for standard bookkeeping systems, including support for digital bookkeeping, e-invoicing and structured data exchange.
Dijital Vergi Dairesi
TERMDigital Tax Office
GİB digital tax office used for managing tax procedures, payments, petitions, notifications, taxpayer services and other electronic tax transactions.
DIMEX
TERMDocumento de Identificación Migratorio para Extranjeros | Immigration Identification Document for Foreigners
Immigration identification document for foreigners, used as an identification type in Costa Rican electronic tax-document structures.
DIR3
TERMDirectorio Común de Unidades Orgánicas y Oficinas | Common Directory of Organisational Units and Offices
Spanish public-administration directory used in public-sector e-invoicing to identify the accounting office, management body and processing unit connected with an electronic invoice addressed to a public administration.
Direct Calculation Scheme
TERMDirect Calculation Scheme
UK VAT retail scheme method used to calculate VAT due from retail sales data, including approaches based on expected selling prices or stock records.
Direct Interface of Taxpayer Accounting / POS System to ZIMRA Server
TERMDirect Interface of Taxpayer Accounting / POS System to ZIMRA Server
Virtual fiscalisation option where the taxpayer’s accounting or POS system directly interfaces with ZIMRA servers through FDMS-compatible API integration.
Direct Interface of Taxpayer Server to ZIMRA Server
TERMDirect Interface of Taxpayer Server to ZIMRA Server
Virtual fiscalisation option where the taxpayer’s server directly interfaces with ZIMRA servers for recording, transmitting or interfacing sales and tax data.
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.