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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

e-Faktur

TERM

Electronic VAT Invoice Application / Electronic Tax Invoice

Indonesian electronic VAT invoice system used by PKP to create, administer and report Faktur Pajak electronically through applications or electronic systems determined or provided by DJP.

Relevance: e-Invoicing, VAT, Digital Tax ServicesTags / Context: e-Faktur, Faktur Pajak Elektronik, DJP, VAT invoicePDF page: 156

e-Faktur Client Desktop

TERM

Desktop e-Faktur Client Application

DJP e-Faktur desktop application that PKP may use from 12 February 2025 to create Faktur Pajak for supplies of BKP and/or JKP under DJP’s applicable channel arrangements, with invoice data made available for SPT Masa PPN processing in Coretax DJP.

Relevance: e-Invoicing, VAT Invoice Issuance, Digital Tax ServicesTags / Context: e-Faktur Client Desktop, e-Faktur Desktop, PKP, DJPPDF page: 156

e-faktura

TERM

e-faktura | Electronic Invoice

Federation of Bosnia and Herzegovina electronic invoice used in B2B and B2G transaction fiscalisation under the transaction-fiscalisation framework.

Relevance: e-Invoicing, Document Type, FiscalisationTags / Context: Federation of BiH, B2B, B2G, electronic invoice, ESETPDF page: 61

e-Fatura

TERM

e-Fatura | Electronic Invoice / Electronic Invoicing Platform

Cabo Verde electronic invoicing framework and platform for issuing, communicating, validating, authorising, archiving and conserving electronic invoices and other electronic fiscally relevant documents.

Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: e-Fatura, DNRE, DFE, fatura eletrónica, documento fiscalmente relevante eletrónicoPDF page: 81

e-Fatura Merkezi

TERM

e-Fatura Centre

GİB central e-Fatura exchange component used in the e-Fatura application for routing, processing and managing electronic invoice envelopes and responses.

Relevance: e-Invoicing, Exchange Infrastructure, GİBTags / Context: e-Fatura Merkezi, GİB, zarf, sistem yanıtıPDF page: 317

e-Fatura mükellefi

TERM

e-Fatura Taxpayer / Registered e-Fatura User

Taxpayer registered in the Turkish e-Fatura application and required or authorised to issue and receive e-Fatura documents within the GİB e-Belge environment.

Relevance: e-Invoicing, Taxpayer Status, Digital Tax DocumentsTags / Context: e-Fatura mükellefi, e-Fatura kullanıcısı, GİBPDF page: 317

e-Fatura Portalı

TERM

e-Fatura Portal

GİB portal method for taxpayers using the e-Fatura application without direct integration or special integration service-provider use.

Relevance: e-Invoicing, Digital Tax Portal, GİB MethodTags / Context: e-Fatura Portalı, portal yöntemi, GİB, e-FaturaPDF page: 317

e-Filing

TERM

Revenue Department e-Filing

Thai Revenue Department electronic filing service used for submitting tax returns through the internet, including VAT return filing.

Relevance: Digital Tax Services, VAT Filing, Taxpayer PortalTags / Context: e-Filing, RD, VAT return, ภ.พ.30, online filingPDF page: 308

e-Impôts

TERM

e-Impôts Portal

Official DGI online portal for tax declaration, tax payment and access to tax-related digital services, including access routes to the FNE platform.

Relevance: Digital Tax Services, Taxpayer Portal, e-Invoicing SupportTags / Context: e-Impôts, e-impots.gouv.ci, DGI, FNE accessPDF page: 166

e-imza

TERM

Elektron imza | Electronic Signature

Azerbaijani electronic signature used for signing electronic tax and e-invoicing documents, including offline e-invoice package workflows.

Relevance: Digital Tax Infrastructure, e-Invoicing, AuthenticationTags / Context: e-imza, electronic signature, document signing, e-invoice uploadPDF page: 45

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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.