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.

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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

Documentos de transporte

TERM

Transport Documents

Portuguese goods-movement document category subject to AT communication rules, used to document and report the transport of goods before movement where the Portuguese transport-document regime applies.
Relevance: Fiscalisation, Goods Movement, e-Reporting, Document ControlTags / Context: documentos de transporte, comunicação de documentos de transporte, AT, goods movementPDF page: 252

Doğrudan Entegrasyon Yöntemi

TERM

Direct Integration Method

GİB-authorised e-Belge method under which taxpayers integrate their own information systems directly with GİB systems for electronic document exchange.
Relevance: e-Invoicing, System Integration, Digital Tax InfrastructureTags / Context: doğrudan entegrasyon yöntemi, e-Fatura, GİB, e-BelgePDF page: 316

Domestic Tax Department

TERM

Domestic Tax Department

NRA department responsible for domestic taxes, including GST and related domestic tax-administration functions.
Relevance: Tax Administration, GST, Domestic TaxesTags / Context: Domestic Tax Department, NRA, GST, ITASPDF page: 276

Données de facturation

TERM

Invoice Data

Invoice data issued by taxable persons and transmitted electronically to the tax administration under Senegal’s electronic-invoicing framework.
Relevance: e-Invoicing, Data Transmission, Tax ControlTags / Context: données de facturation, transmission électronique, Administration, facture électroniquePDF page: 272

DPH

TERM

Daň z pridanej hodnoty | Value Added Tax

Slovak VAT acronym used in VAT administration, VAT identification, eKasa receipt tax fields and eFaktúra invoice-data contexts.
Relevance: VAT, Tax, Invoice / Receipt ContentTags / Context: DPH, daň z pridanej hodnoty, IČ DPH, eKasa, eFaktúraPDF page: 281

DPH

TERM

Daň z přidané hodnoty | Value Added Tax

Czech value added tax applied to taxable supplies of goods and services and relevant to invoice content, tax reporting and taxpayer obligations.
Relevance: VAT, Tax Reporting, e-InvoicingTags / Context: DPH, VAT, taxable supply, invoice dataPDF page: 103

DPI

TERM

Documento Personal de Identificación | Personal Identification Document

Guatemalan personal identification document connected with taxpayer-identification procedures and SAT services.
Relevance: Identification, Taxpayer Services, Tax RegistrationTags / Context: DPI, Documento Personal de Identificación, taxpayer identification, SATPDF page: 143

DPR-PridobitevDP

TERM

Request for Obtaining a Dedicated Digital Certificate

eDavki form used to request the dedicated digital certificate required for Slovenian fiscal verification of invoices.
Relevance: Fiscalisation, Digital Certificate, eDavki FormTags / Context: DPR-PridobitevDP, namensko digitalno potrdilo, eDavki, FURSPDF page: 284

DPT

TERM

Drejtoria e Përgjithshme e Tatimeve | General Directorate of Taxes / General Directorate of Taxation

Albanian tax authority responsible for tax administration, fiscalisation and the electronic invoicing control environment.
Relevance: Tax Authority, Fiscalisation, e-InvoicingTags / Context: tax administration, fiscalisation, invoice reporting, CISPDF page: 30

Draft E-Invoicing Law and Executive Regulations

TERM

Draft E-Invoicing Law and Executive Regulations

Qatar draft legislative package approved by the Cabinet to establish the legal framework for issuing electronic invoices and related notices, prepared by the Ministry of Finance in coordination with the General Tax Authority.
Relevance: e-Invoicing, Legal Framework, Digital Tax ReformTags / Context: draft e-invoicing law, executive regulations, Ministry of Finance, GTAPDF page: 254

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.