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.

Download the GFTR

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

e-Bilet

TERM

Electronic Ticket

Turkish e-Belge application for electronically issuing and storing ticket documents under GİB’s electronic document framework.
Relevance: e-Document, Ticketing, Digital Tax DocumentsTags / Context: e-Bilet, e-Belge, GİBPDF page: 317

e-Box Enterprise / e-Box Entreprise

TERM

e-Box Enterprise / e-Box Entreprise | Enterprise Electronic Mailbox

Belgian secure electronic mailbox for official communications between public authorities and enterprises.
Relevance: Digital Tax Infrastructure, Business ServicesTags / Context: e-Box Enterprise, official communication, business services, electronic mailboxPDF page: 54

e-CAC

TERM

Centro Virtual de Atendimento ao Contribuinte | Virtual Taxpayer Service Centre

Receita Federal online service centre used to access digital taxpayer functions and federal tax services.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: e-CAC, taxpayer services, Receita Federal, online servicesPDF page: 66

e-CF

TERM

Comprobante Fiscal Electrónico | Electronic Fiscal Receipt

Electronic fiscal document that accredits the transfer of goods, delivery in use or provision of services and must comply with Ley núm. 32-23 and DGII technical requirements.
Relevance: e-Invoicing, Document Type, FiscalisationTags / Context: electronic fiscal receipt, e-CF, signed documentPDF page: 110

e-Daftar

TERM

e-Daftar

IRBM online registration channel used to obtain or register a Tax Identification Number where the TIN cannot be retrieved through MyTax.
Relevance: Taxpayer Registration, TIN, Digital Tax ServicesTags / Context: e-Daftar, TIN registration, MyTax, IRBMPDF page: 199

e-Declaração

TERM

Electronic Declaration Portal

Mozambique Tax Authority electronic declaration portal used for electronic tax submissions, including submission of invoice-data files under the 2025 invoice-data communication procedure.
Relevance: e-Reporting, Digital Tax Services, Invoice Data ReportingTags / Context: e-Declaração, electronic declaration, invoice-data submission, ATPDF page: 218

e-DEF

TERM

e-Dispositif Électronique Fiscal | Electronic Fiscal Device

Dematerialised version of the DEF framework used by taxpayers to issue Factures Normalisées online through the DGI e-DEF environment.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: e-DEF, online invoicing platform, Facture Normalisée, DGIPDF page: 106

e-Dekont

TERM

Electronic Bank Receipt / Electronic Receipt Document

Turkish e-Belge application for electronic dekont documents under GİB’s electronic document framework.
Relevance: e-Document, Banking / Financial Document, Digital Tax DocumentsTags / Context: e-Dekont, e-Belge, GİBPDF page: 317

e-Döviz Alım-Satım Belgesi

TERM

Electronic Foreign Exchange Purchase / Sale Document

Turkish e-Belge application for electronic foreign-exchange purchase and sale documents under GİB’s electronic document framework.
Relevance: e-Document, Foreign Exchange, Digital Tax DocumentsTags / Context: e-Döviz Alım-Satım Belgesi, e-Döviz, e-Belge, GİBPDF page: 317

e-facturatie / facturation électronique

TERM

e-facturatie / facturation électronique | Electronic Invoicing

Belgian Dutch and French expressions for electronic invoicing, used in the Belgian structured e-invoicing context.
Relevance: e-Invoicing, Structured Invoice ExchangeTags / Context: structured invoice, Peppol, B2G, B2BPDF page: 54

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.