Dynamic QR Code
TERMDynamic Quick Response Code
QR code generated with transaction-specific, payment-specific or document-specific information to support invoice payment, verification or digital processing.
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
e-Adisyon
TERMElectronic Meal / Hospitality Order Slip
Turkish e-Belge application for electronically creating, storing and transmitting adisyon documents in the GİB e-Belge environment.
e-Adrese
TERMOficiālā elektroniskā adrese | Official Electronic Address
Latvia’s official electronic address and secure digital mailbox environment used for official electronic communication and document exchange, including e-rēķinu circulation through e-Adrese.
e-Arşiv Fatura
TERMElectronic Archive Invoice
Turkish GİB e-Belge application used for issuing electronic invoices outside the ordinary e-Fatura exchange between registered e-Fatura taxpayers, including B2C and non-e-Fatura recipient scenarios.
e-Arşiv Portalı
TERMElectronic Archive Portal
GİB portal environment used by eligible taxpayers for e-Arşiv Fatura operations, including portal-based access through mali mühür / electronic-signature authentication.
e-arve
TERMElectronic Invoice
Estonian term for a structured electronic invoice used in Estonia’s e-invoicing environment, including B2G and B2B exchange.
e-arve operaator
TERMe-Invoice Operator
Estonian e-invoice service provider or operator used for transmitting, receiving and routing e-invoices between businesses, public-sector recipients and other operators.
e-arve vastuvõtja
TERMe-Invoice Receiver
Estonian expression for an entity registered or identified as able to receive e-invoices through an e-invoice operator or supported e-invoice channel.
e-arveldaja
TERMe-Financials
RIK-managed accounting and e-invoicing environment used for issuing and sending e-invoices, including e-invoices addressed to the public sector.
e-Belge
TERMElectronic Document
GİB umbrella term for Turkish electronic tax documents, including e-Fatura, e-Arşiv Fatura, e-İrsaliye and other electronic document applications administered by GİB.
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.