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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

Search the reference

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

Director

TERM

Director of Customs and Inland Revenue

Director responsible for accreditation, digital certificates, enrolment decisions, VSMS operation and enforcement functions under the Vanuatu Sales Monitoring System framework.

Relevance: Tax Authority, Fiscalisation, AccreditationTags / Context: Director, DCIR, accreditation, digital certificatePDF page: 335

DIS+

TERM

Daňová informační schránka Plus | Tax Information Box Plus

Online Financial Office service within the MOJE daně environment used by taxpayers to access tax-account information, manage selected tax matters and make electronic submissions.

Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: DIS+, MOJE daně, online tax office, taxpayer accountPDF page: 103

Disattivazione RT

TERM

RT Deactivation

Process used to deactivate a telematic recorder when it is removed from use in the fiscalisation environment.

Relevance: Retail Fiscalisation, Device Lifecycle, RTTags / Context: disattivazione RT, RT lifecycle, device deactivationPDF page: 163

Dishonest and Fraudulent Conduct Offence

TERM

Dishonest and Fraudulent Conduct involving EFDs

Offence category covering false POS data, tampering with transmitted or stored fiscal data, causing EFD malfunction, transmitting false fiscal data, using EFD misuse for tax avoidance or evasion, or failing to enter transactions into the EFD.

Relevance: Fiscalisation, Anti-Suppression, EnforcementTags / Context: false data, tampering, EFD misuse, fiscal data, tax evasionPDF page: 239

Dispositif électronique

TERM

Dispositif électronique | Electronic Device

Electronic device referenced in Cameroon’s real-time taxation framework for immediate, automatic and secure tax collection at the time of transaction.

Relevance: Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: electronic device, real-time taxation, transaction data, DGIPDF page: 76

Distribuidor autorizado

TERM

Authorised Distributor

DGI-authorised distributor responsible for supplying, programming or supporting fiscal equipment under Panama’s fiscal-equipment framework.

Relevance: Fiscalisation, Fiscal Equipment, Authorised DistributorTags / Context: distribuidor autorizado, equipo fiscal, programación fiscal, DGIPDF page: 238

distribuitor autorizat

TERM

Authorised Distributor

Authorised distributor involved in supplying, installing, servicing and supporting electronic fiscal cash registers through the regulated AMEF distribution and service framework.

Relevance: Fiscalisation, Device Distribution, Service NetworkTags / Context: distribuitor autorizat, AMEF, service, ANAFPDF page: 258

DJP

TERM

Direktorat Jenderal Pajak | Directorate General of Taxes

Indonesian tax authority responsible for tax administration, PPN, e-Faktur, Coretax DJP, taxpayer registration, tax reporting and digital tax services.

Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DJP, Direktorat Jenderal Pajak, Indonesian tax authorityPDF page: 156

DNIT

TERM

Dirección Nacional de Ingresos Tributarios | National Directorate of Tax Revenues

Paraguayan tax authority responsible for tax administration and operation of the national electronic invoicing / electronic tax-document framework.

Relevance: Tax Authority, e-Invoicing, Digital Tax ServicesTags / Context: DNIT, Dirección Nacional de Ingresos Tributarios, SIFEN, e-KuatiaPDF page: 241

DNRE

TERM

Direção Nacional das Receitas do Estado | National Directorate of State Revenue

Cabo Verde revenue administration responsible for tax administration, IVA administration, e-Fatura implementation, electronic fiscal-document processing, software / system interaction, QR-code services and digital tax services.

Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: DNRE, Direção Nacional das Receitas do Estado, IVA, e-Fatura, DFEPDF page: 81

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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.