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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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
e-Bilet
TERMElectronic 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
TERMe-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
TERMCentro 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
TERMComprobante 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
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
TERMElectronic 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
TERMe-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
TERMElectronic 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
TERMElectronic 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
TERMe-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