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-İmzalayıcı

TERM

e-İmzalayıcı | e-Signer

Signing tool referenced in the official offline electronic invoice workflow for signing prepared electronic invoice packages before upload.
Relevance: Digital Tax Infrastructure, e-Invoicing, AuthenticationTags / Context: e-İmzalayıcı, e-Signer, document signing, e-invoice package, offline workflowPDF page: 45

E-IMZO / ERI

TERM

Elektron raqamli imzo / Электрон рақамли имзо | Electronic Digital Signature

Uzbek electronic digital signature and related signing environment used for authentication and signing in electronic tax services, electronic invoicing and related digital-government processes.
Relevance: Digital Identity, e-Invoicing, Taxpayer AccessTags / Context: E-IMZO, ERI, ЭРИ, SoliqOnline, my.soliq.uzPDF page: 332

e-Invoice

TERM

Electronic Invoice

Invoice issued, transmitted, received and processed electronically, usually in a structured data format that enables automated processing.
Relevance: e-Invoicing, Digital Tax Services, Invoice ExchangeTags / Context: e-invoice, electronic invoice, structured invoice, digital invoicePDF page: 20

E-invoice Exchange Market Pilot

TERM

E-invoice Exchange Market Pilot

U.S. market pilot convened by the Business Payments Coalition with Federal Reserve support to build and test the framework for sharing e-invoices between businesses.
Relevance: e-Invoicing, Pilot, InteroperabilityTags / Context: E-invoice Exchange Market Pilot, BPC, Federal Reserve, DBNAlliancePDF page: 328

e-Invoice Portal

TERM

GST e-Invoice Portal

Common GST e-invoice access portal providing taxpayer access to e-invoice compliance information, enablement status, IRN search and links to authorised IRPs.
Relevance: e-Invoicing, Digital Tax Services, IRP AccessTags / Context: e-Invoice Portal, GSTN, IRP links, IRN searchPDF page: 154

e-Invoicing and DRR

TERM

e-Invoicing and Digital Real-Time Reporting

MTCA preparatory reform area covering the study of future e-invoicing and digital real-time reporting implementation in line with the EU VAT in the Digital Age framework.
Relevance: e-Invoicing Watch-List, Digital Reporting, VAT ReformTags / Context: e-Invoicing and DRR, digital real-time reporting, MTCA, ViDAPDF page: 203

e-invoicing processes

TERM

Planned E-Invoicing Processes

Planned digital-tax reform area identified by MIRA for future implementation as part of its compliance-improvement and digital-transformation agenda.
Relevance: Watch-List e-Invoicing, Digital Tax Reform, Tax AdministrationTags / Context: e-invoicing processes, MIRA, Compliance Improvement Plan, digital transformationPDF page: 201

e-İrsaliye

TERM

Electronic Dispatch Advice

Turkish GİB electronic dispatch advice document used for electronic creation, transmission and storage of dispatch documentation within the e-Belge framework.
Relevance: e-Document, Logistics, Digital Tax DocumentsTags / Context: e-İrsaliye, dispatch advice, e-Belge, GİBPDF page: 317

e-kassa

TERM

e-kassa | Electronic Cash Register

Azerbaijani software-hardware complex equipped with a control mechanism device, used to collect, process, store and transmit cheque and transaction data in real time to the State Tax Service information systems.
Relevance: Fiscalisation, Digital Tax Infrastructure, RetailTags / Context: e-kassa, online cash register, real-time transmission, receipt controlPDF page: 45

e-KORI

TERM

e-KORI

OBR online tax system for télédéclaration and télépaiement of taxes and duties in Burundi.
Relevance: Digital Tax Services, e-Payment, e-ReportingTags / Context: e-KORI, OBR, télédéclaration, télépaiement, taxes et impôtsPDF page: 73

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.