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

Altinn

TERM

Altinn Digital Government Portal

Norwegian digital government portal used for submitting forms and electronic information to public authorities, including SAF-T Cash Register submission when requested by Skatteetaten.
Relevance: Digital Tax Services, e-Reporting, Government PortalTags / Context: Altinn, Skatteetaten, SAF-T Kassasystem, RF-1379PDF page: 232

ALV

TERM

Arvonlisävero | Value Added Tax

Finnish value added tax applied under the Finnish VAT framework and reported through the Finnish Tax Administration’s digital tax services.
Relevance: VAT, Taxation, Digital Tax ServicesTags / Context: ALV, arvonlisävero, VAT, OmaVero, VerohallintoPDF page: 124

ALV-tunniste

TERM

Arvonlisäverotunniste | VAT Identification Number

Finnish VAT identification number used for EU VAT and invoicing contexts, formed from the Finnish business identifier with the FI country prefix.
Relevance: VAT, Taxpayer Identification, InvoicingTags / Context: ALV-tunniste, VAT number, EU VAT, Y-tunnusPDF page: 124

Ambiente de producción

TERM

Production Environment

SRI operational environment in which authorised taxpayers issue electronic tax documents with tax validity.
Relevance: e-Invoicing, Authorisation, Digital Tax InfrastructureTags / Context: production environment, SRI, authorisation, electronic documentsPDF page: 112

Ambiente de pruebas

TERM

Testing Environment

SRI testing environment used by taxpayers and systems before issuing electronic tax documents in production.
Relevance: e-Invoicing, Testing, Digital Tax InfrastructureTags / Context: testing environment, SRI, certification, electronic documentsPDF page: 112

Ambiente de Pruebas

TERM

Testing Environment

Ministry of Finance DTE environment used by taxpayers to test DTE functionality, operational cases and technical requirements before productive transmission.
Relevance: e-Invoicing, Testing, Digital Tax InfrastructureTags / Context: testing environment, DTE, Ministry of Finance, implementationPDF page: 116

Ambiente Nacional

TERM

Ambiente Nacional | National Environment

National electronic fiscal-document infrastructure used for centralised receipt, processing, contingency or consultation functions in Brazilian DF-e models.
Relevance: Digital Tax Infrastructure, e-InvoicingTags / Context: national environment, NF-e, NFS-e, CT-e, MDF-ePDF page: 65

Ambiente Productivo

TERM

Productive Environment

Ministry of Finance DTE environment used for the live transmission of DTEs with tax and legal validity.
Relevance: e-Invoicing, Authorisation, Digital Tax InfrastructureTags / Context: productive environment, DTE, Ministry of Finance, transmissionPDF page: 116

AMEF

TERM

Aparat de marcat electronic fiscal | Electronic Fiscal Cash Register

Romanian electronic fiscal cash-register device category used for issuing fiscal receipts, recording retail transactions and transmitting fiscal data under ANAF rules.
Relevance: Fiscalisation, Fiscal Cash Register, Retail Tax ControlTags / Context: AMEF, aparat de marcat electronic fiscal, bon fiscal, A4200, ANAFPDF page: 257

AMS

TERM

Adresar metapodatkovnih servisa | Address Book of Metadata Services

Fiscalisation 2.0 / eRačun infrastructure component used for locating the relevant metadata service in the e-invoice exchange environment. It supports routing and discovery by enabling participants and systems to identify where metadata needed for eRačun delivery can be obtained.
Relevance: e-Invoicing, Metadata Discovery, Digital InfrastructureTags / Context: AMS, Adresar metapodatkovnih servisa, metadata service directory, eRačun, Fiscalisation 2.0PDF page: 96

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.