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-Kuatia

TERM

e-Kuatia

DNIT electronic invoicing environment connected with SIFEN and used for electronic tax-document issuance, consultation, validation support and taxpayer interaction.
Relevance: e-Invoicing, Digital Tax Services, Electronic Tax DocumentsTags / Context: e-Kuatia, SIFEN, DTE, DNIT, electronic invoicingPDF page: 241

e-Kuatia’i

TERM

e-Kuatia’i

DNIT simplified free electronic invoicing solution for small taxpayers, used to issue electronic tax documents under the conditions established for the e-Kuatia’i environment.
Relevance: e-Invoicing, Digital Tax Services, Simplified IssuanceTags / Context: e-Kuatia’i, SIFEN, DTE, DNIT, small taxpayersPDF page: 241

E-Liasses

TERM

Electronic Financial Statements / Electronic Tax Package

DGI online service channel for the electronic submission of financial statements or tax-package information through the DGI digital-service environment.
Relevance: Digital Tax Services, Financial Statements, e-ReportingTags / Context: E-Liasses, DGI, liasse fiscale, services en ligne, E-ImpôtPDF page: 202

e-MCF

TERM

Module de Contrôle de Facturation électronique | Electronic Billing Control Module

Dematerialised billing-control module available through e-DEF for taxpayers with invoicing software connected to the DRC standardised-invoice framework.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: e-MCF, electronic billing control module, e-DEF, SFE homologuéPDF page: 106

e-MECeF

TERM

e-Machines Électroniques Certifiées de Facturation | Electronic Certified Invoicing Machines

Dematerialised online version of the MECeF framework used to issue Factures Normalisées through the DGI electronic invoicing platform.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: e-MECeF, DGI, Facture Normalisée, facturation en lignePDF page: 57

e-MM

TERM

e-Müstahsil Makbuzu | Electronic Producer Receipt

Turkish electronic producer receipt application under the GİB e-Belge framework, used for electronic documentation of purchases from producers where the producer-receipt regime applies.
Relevance: e-Document, Fiscal Receipt, Agricultural / Producer PurchasesTags / Context: e-MM, e-Müstahsil Makbuzu, GİB, e-BelgePDF page: 317

e-MTA

TERM

e-Tax / e-Customs

Estonian Tax and Customs Board electronic service environment used for submitting tax returns and reports, including VAT return and KMD INF reporting.
Relevance: Digital Tax Infrastructure, Tax ReportingTags / Context: e-MTA, tax portal, KMD, KMD INF, VAT reportingPDF page: 118

e-NCF

TERM

Número de Comprobante Fiscal Electrónico | Electronic Fiscal Receipt Number

Alphanumeric sequence assigned under the DGII model to identify an electronic fiscal receipt, composed of the electronic series indicator, e-CF type digits and sequential number.
Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: e-NCF, electronic fiscal receipt number, sequence, DGIIPDF page: 110

e-NIF

TERM

Numéro d’Identification Fiscale électronique | Electronic Tax Identification Number

DGI online service used for obtaining or managing the taxpayer identification number required for tax-administration and economic-activity purposes.
Relevance: Taxpayer Identification, Digital Tax ServicesTags / Context: e-NIF, NIF, taxpayer identification, DGIPDF page: 106

e-Nofa

TERM

Elektronik Nomor Faktur | Electronic Invoice Numbering

DJP online mechanism used by PKP to obtain Nomor Seri Faktur Pajak for Faktur Pajak issuance.
Relevance: VAT Invoice Control, Digital Tax Services, e-InvoicingTags / Context: e-Nofa, ENOFA, NSFP, Faktur PajakPDF page: 156

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.